فواعل حكامة المالية العمومية بين المتطلبات الداخلية والمشروطية الخارجية

Abstract EN

The system of public financial governance is based on a participatory approach to managing public finances in which the state, the private sector and civil society interact.

the role of the state ranges from intervention and retreat from neutrality, guidance and control to demanding effectiveness, while the role of the private sector and civil society in financial decision-making is growing the international financial institutions demand to reduce the state's interference in the economy and the conduct of public affairs, and if the industrialized countries have reached a state of stability and institutional traditions in which the state can balance the process of its intervention in the economic and financial sphere between impartiality and intervention to control and search for effectiveness, the reality in developing and poor countries the effective role of the state needs to keep pace with the changes in the national public financial systems, and to understand the implications of performance and management centered on results that are imposed as prescriptions to overcome the crisis of public financial management.