تفعيل نظام الإصلاح الميزانياتي الجديد في الجزائر عن طريق المسؤولية الاجتماعية للمؤسسات العمومية: دراسة تحليلية لدور مختلف الأجهزة في ظل إصلاحات الميزانية

Abstract EN

This research paper aimed to highlight the role of state agencies and civil society in valuing various budgetary reforms, which was due to the activation of the positive aspects of social responsibility and accountability, to advance the budgetary reform movement and embrace the idea by its various actors, by bringing it down on the case of Algeria, by supporting the study with an analytical study that assessed the responsibility of the various national agencies in budgetary reforms using several global indicators, which criticize the shortcomings in order to promote a comprehensive budget reform system.

the study concluded with a set of results, the most important of which is that the role of the government and the idea of interfering in everything has caused imbalances between civil society and power, resulting in one-way initiative and application, i.e.

from the state to the state in the absence and complete absence of the various parties of civil society active in the success of budgetary reform, which is suggested by the failure of the modern budget reform system as happened with its predecessors, if there is no desire and viability on the part of civil society.