مساهمة الشفافية المالية في ترشيد النفقة العمومية في الجزائر

Abstract EN

This study presents one of the mechanisms of financial governance, which is mainly represented in financial transparency in the public sector, as it facilitates the access of data and information on state finance to the public and all actors, to participate in making a rational and effective financial policy, to ensure the sustainability of public finances and the advancement of the individual and society as a whole.

the study concluded that financial transparency in rationalizing public expenditure depends on standards with an international dimension, laying down a number of principles and pillars, as the Algerian legislator established financial transparency constitutionally and worked to regulate it legally.

As the legislator seeks, through Organic Law: 18-15 related to the laws of finance, to keep pace with international transformations in the field of public financial management, and this is for the optimal use and rational management of public resources so that public financial decisions acquire legitimacy as well as the reduction of financial corruption.