إستراتيجية إرساء أسلوب الموازنة العامة حسب البرامج و الأهداف في الجزائر ضمن القانون العضوي المتعلق بقوانين المالية رقم 18-15 : الدوافع و المنافع

Abstract EN

The idea of updating the budget system (MSB) in Algeria began in 2001, within the framework of necessary and inevitable budgetary reforms, as a result of the failure of organic lawN°84/17.Keeping pace with developments in the management of public finance as the economic orientation is the transition from a directed economy to a market economy International financial bodies are also calling for the revision of the general budget system within the framework of the standardization of international public accounting systems.

To achieve efficiency and transparency in the management of public finance by including indicators that allow for the evaluation and rectification of public activity It was therefore necessary to establish a well-defined strategy for moving from the traditional budget method to the budget method by programme and objective.

This is through harmonized stages, starting with the development of the legislative and legal framework.

Which is embodied in Organic Law No.

18/15 on financial laws, which will enter into force by 2023.