قراءة في تصنيف أعباء ميزانية الدولة على ضوء القانون العضوي 18-15 المتعلق بقوانين المالية المعدل والمتمم

Abstract EN

This study aims to clarify and track the classifications of the state budget, especially those related to the burdens of the state according to the vision of budgetary management based on results, in application of organic law no.

management and processing in a single account, the latter which has been rooted, approved and approved through this law within the framework of a multi-year perspective based on a new budgetary code with four (4) dimensions.

this study concluded that the unification of the state budget is evident through new classifications of appropriations based on the development of four (4) new classifications that allow presenting the burdens of the state budget, according to activity, according to the economic nature of expenditures, according to the major functions of the state, and according to the administrative bodies charged with preparing and implementing the budget.

in this regard, the Algerian legislator issued executive decree No.

20-354, which defines the constituent elements for classifying the burdens of the state budget at all levels, and assigns the designation of some elements of classifications to regulation, which are essential to understanding and analyzing the content of the budget in a way that allows the rational use of open credits according to each classification and ensures follow-up on its implementation.