دور المحاسبة العمومية في ترشيد الإنفاق العمومي في الجزائر دراسة حالة المعهد الوطني المتخصص في التكوين المهني -واضح بن عودة - ولاية عين تموشنت

Abstract

In order to safeguard public funds, the legislator has established a system of control over public expenditures. The government has implemented public accountability as a fundamental factor on which it relies to implement sound policies and demonstrate its financial activities while achieving public interests. Public accountability is considered a system that is relied upon in various types of control operations and the preservation of public funds. Public expenditures are the means by which the state fulfills its obligations towards society, and the legislator has given them great importance due to their connection to the economic aspect of the state. This importance lies in defining the legal framework for the process of public expenditures. Through this study, we have concluded that public accountability plays a significant role in rationalizing expenditures by focusing on the control of expenditures, regulating legislative decrees and laws governing them, and ensuring that implementing agents avoid waste and extravagance in order to achieve efficiency in public spending