دور الرقابات المالية المسبقة الممارسة على البلديات في ترشيد نفقات الميزانية البلدية : دراسة ميدانية لمجموعة من بلديات ولاية المسيلة

Abstract EN

The purpose of this study is to highlight the role of the pre-existing financial controls on municipalities in rationalizing municipal budget expenditures.

In order to achieve the objectives of the study, the opinions of 60 employees of the Municipal Accounting Department, The data were collected by means of a questionnaire designed as a tool to analyze the responses of the sample members, The study used descriptive and descriptive statistical methods to test hypotheses, The study concluded that there is a positive effect relationship between the independent variables (Controller Control, Public Accountant Control, Control of the Transactions Committee) and the dependent variable (Rationalization of the budget expenditures of the municipalities of the state of M’sila), which confirms the role of financial controls in maintaining the financial balances of the municipalities, Contribute to the rationalization of spending.