القانون العضوي 18-15 و رهان حكامة التسيير المالي العمومي في الجزائر

Abstract EN

Organic Law 18-15 constitutes a legal entry point for the modernization of public financial management, and an important shift in the course of public finance management in Algeria, aimed at reforming public financial management, through a commitment to improving budget transparency, accountability of public managers, and strengthening the role of Parliament in the financial field, despite the fact that The long path of financial reform starting in 2001, but it did not respond to the requirements of the governance of public financial management, because it faced challenges related to the rentier nature of the state and the economy, and the rooting of bureaucratic practices, which is the real challenge that will face the transition to results-oriented management, and accordingly the necessity remains urgent to adopt a comprehensive participatory approach Technology, expertise, and evaluation require a democratic environment to achieve the challenge of modernizing public financial management