دور إصلاحات المحاسبة العمومية في تطوير أدوات الرقابة الميزانياتية على النفقات العمومية

Abstract

The study aims to highlight the role of public accounting reforms in developing budgetary control tools for bublic expenditures though a field study conducted at the budgetary control department in the wilaya of setif To achieve the objectives of the study.the descriptive -analytical approach was adopted .in addition to analyzing the financial and accounting documents relevant to the department The study concluded that budgetary control relies on prior and subsequent mechanisms in accordance with executive decree 24-347, furthermore, accounting reforms have contributed to the development of these mechanisms by establishing mechanisms by establishing results -and performance -based control, and adopting program budgeting, this study also revealed that the implementation of these reforms faces a set of organizational, technical, and human challenges