اصلاح المؤسساتي فيالمحاسبة العمومية في الجزائر

Abstract

This study aims to diagnose the legal and accounting reforms introduced by Law 23-07 related to the rules of public accounting and Organic Law 18-15 related to financial laws and financial management in the field of public accounting system. We adopted the descriptive-analytical method to describe the current state of public accounting, the reforms that affected it, and analyze the data obtained from the information system of public institutions and local communities in some institutions in the Wilaya of Ain Temouchent. This study concluded that these reforms are represented in two main aspects: the first is legal, involving the reconsideration of the scope of application, principles, and agents of public accounting; the second is accounting, concerning the reform of the accounting basis specific to public accounting, including some changes in budgetary accounting and significant changes in general accounting, especially those related to property accounting and the preparation of financial statements "