مدى استجابة نظام سير حسابات التخصيص الخاص من منظور مكافحة الفساد المالي

Abstract EN

The special allocation accounts in the Algerian budgetary system experienced a growing and continuous development until its emergence as a means of asylum, in particular with regard to the implementation of programs and public investments and the significant amounts.

Of the accounts contained in these accounts.

Budget practice through finance laws shows a clear divergence between practice and the law on finance laws, which has a direct impact on financial transparency in Algeria, opening a wide door to financial corruption and waste of funds public.

There is a rapid development of private allocation accounts in finance laws in terms of quantity and quality, which has caused them to overstep the legal system specified for these accounts under Law 17-84 relating to finance laws, and from it we record a bad practice in the eyes of the law which poses fundamental problems related to transparency and the current introduction of laws, The financial system, which does not have a balance sheet supposed to show the income and expenditure of all accounts, shows us that the problem of budget licensing with respect to trust accounts does not is not mentioned in terms of origin, endorsement and size of this expenditure, the role of Parliament in this regard being limited to the opening, modification or closure of these accounts.