شفافية المالية العمومية من منظور المؤسسات الدولية و مستجداتها في التشريع الجزائري

Abstract EN

Transparency is one of the modern terms that mean the need to inform the public about policies and how public money is managed by those in charge of it in order to achieve the participation of all actors in a way that ensures the reduction of manifestations of corruption.

Where the international financial institutions played a major role in creating their standards, and imposing them within the framework of partnership agreements or conditional development assistance programs, which raises the issue of their legitimacy as they affect the sovereignty of the public financial decision of countries.

Algeria is one of the countries that enshrined the principle of transparency in the constitutional text, and organized it in laws to keep pace with international transformations in the management of public finances, but its practical embodiment knows a delay reflected in Algeria's ranking in international reports related, Organic Law 15-18 came with the aim of embodying the transparency of public financial management, but its success in achieving this will be governed by the results of its implementation starting from the year 2023 in light of the presence of several indicators of the difficulty of embodying the desired transformation