الأسس اللازمة للتفعيل الرقابة المالية في ترشيد النفقات العمومية

Abstract EN

Public spending is considered an important tool for countries to interfere in the economic activities .

This importance has increased with the development of state functions and the shift of its role from simple guarding to the interference in almost all the economic and financial aspects .therefore , Algeria has, in accordance ,set a range of procedures to spend the monetary values .

It has enacted Laws that dictates how is spending managed and controlled and made sure that this spending is invulnerable to misuse and extravagance .The calculations and management of spending is carried out by the executive bodies of the state according to certain basis while the approval and endorsement of spending lies upon the legislature ,than the executive institutions take on the role of enforcing and applying it.

Meanwhile, mechanisms of rationalizing spending being set out and enforced by the law are handed out to different institutions including the council of control and accounting and the general inspectorate of finance .

the representatives of the people are Also included in all levels of the process in order to achieve reasonable ways of spending and preserve the gains of the people and the nation and guide them to safety .