دور الرقابة المالية في تقييم أداء الموازنة العامة في الجزائر

Abstract

This study aims to highlight the role of financial control in evaluating public budget performance in Algeria. It examines the current state of financial and budgetary control and its impact on improving the efficient management of public resources. To achieve these objectives, a descriptive-analytical approach was adopted, covering the theoretical frameworks of financial control and public budget performance. Additionally, an empirical study was conducted to analyze the evolution of revenues, expenditures, and the budget balance, evaluating budget performance through financial and oversight indicators. This was supplemented by a field study at the Budgetary Control Department of Sétif Wilaya. The findings reveal that financial control plays an effective role in monitoring the execution of public revenues and expenditures, ensuring compliance with financial laws and regulations. Furthermore, it contributes to rationalizing public spending, enhancing transparency and accountability, and optimizing the use of financial resources. The empirical analysis also demonstrates the efficacy of budgetary control in mitigating financial violations and ensuring the legitimacy of public expenditures, thereby supporting the budget performance evaluation process and enhancing its outcomes