دور المحاسبة العمومية في الرقابة على تنفيذ الميزانية دراسة حالة مركز التكوين المهني طالب عبد الرحمان - اولاد جلال- بسكرة

Abstract

This study aims at diagnosing the reality of public accounting in Algeria, as well as in the management and rationalization of public expenditure. The public expenditure side has become a problem faced by the state in the light of current developments and thus increasing the general needs that have had an impact on the general budget. In addition to presenting the prospects of reforming the public accounting system and analyzing the strengths and weaknesses of the draft accounting plan of the state and making recommendations to activate the implementation of these reforms.