حوكمة الميزانية العامة للدولة دراسة تحليلة للقانون 15ç18 المؤرخ في 02سبتمير 2018 المتعلق بقوانين المالية دراسة حالة لوزارة المالية

Abstract

This thesis aimed to analyze the role of Organic Law No. 18-15 in embodying the governance of the state’s public budget in Algeria during the period from 2021 to 2023. The primary objective was to assess the extent to which this law contributed to enshrining the principles of transparency, accountability, and participation in the process of budget preparation and execution, thereby improving financial performance and the efficiency of public resource management. The thesis adopted a descriptive and analytical approach, utilizing comparative analysis and case thesis methods. It focused on the provisions of Organic Law No. 18-15 and compared Algeria’s budget reform efforts with international experiences, notably those of France, Morocco, and Tunisia. The research also included an evaluation of ministerial reports on priorities and planning for the years 2021 and 2023 to track developments in governance-related practices in public finance.

II

The findings revealed that while the law established a legal foundation for results-based budgeting and included mechanisms to enhance transparency and accountability, its practical implementation remains hindered by institutional and cultural challenges. These include the lack of performance indicators, limited involvement of Parliament and civil society, and the absence of a robust digital environment for regular disclosure of financial data. The thesis concluded with a set of recommendations, including the need to strengthen parliamentary and societal oversight, improve performance evaluation systems, and modernize the legal and institutional frameworks that support financial governance.