تصنيف وتوزيع النفقات العامة في الجزائر: دراسة مقارنة بين النظام الميزانياتي السابق المقرر بالقانون 84-17 المتعلق بقوانين المالية، المعدل والمتمم، والإصلاح الميزانياتي المقرر بالقانون العضوي 18-15 المتعمق بقوانين المالية المعدل والمتمم

Abstract EN

Organic law 15-18 related to financial laws brought about fundamental reforms to the general budget system in Algeria, due to its adoption of the programs and objectives budget system instead of the means and items budget system adopted within the framework of the canceled law 17-84.

in this context, the new organic law approved a new framework for public expenditures, based mainly on the adoption of classification according to the goal and purpose of expenditure, and not only according to its economic nature and what the administration obtains in terms of goods and services.

accordingly, this study attempts to shed light on the technical organization of public expenditures within the framework of organic law 15-18 by highlighting recent developments on this important component of the public budget, whether with regard to new classifications of public expenditures, the way they are distributed, and the various operations contained therein.