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Title: | آليات الرقابة على الصفقات العمومية في الجزائر - دراسة حالة مؤسسة سونلغاز |
Authors: | معمر, ياسمين بن طاهر, فتحي حبشي, فادية |
Keywords: | public deals, supervision, Sonelgaz Company, Ain Temouchent |
Issue Date: | 2022 |
Publisher: | University of Ain Temouchent |
Abstract: | Public procurement is a means of spending public money for the public interest to achieve two main goals, namely transparency and equality between the contractors, taking into account the effectiveness of the project and the extent of its suitability and success to achieve the maximum benefit and at the lowest cost. In view of the great importance of public deals, the legislator has subjected them to oversight in order to preserve public money, whether it is related to external control exercised by special committees for public deals or internal control exercised by the contracting interest. In this study, we reached a set of results. We concluded our analysis of the developments of the public procurement law, in addition to our observations and conclusions observed through the field study in Sonelgaz Company, Ain Temouchent. In our study, we found that public deals are one of the important mechanisms that contribute to local development, and that the review of the legislature to organize public deals from one period to another may express an attempt to bridge the gaps that the oversight committees encounter during their oversight work. |
Description: | مــــذكــرة تــخـرج لـنـيـل شــهــادة الماستر فــي المحاسبة والجباية المعمقة |
URI: | http://dspace.univ-temouchent.edu.dz/handle/123456789/3335 |
Appears in Collections: | Sciences Financières et Comptabilitè |
Files in This Item:
File | Description | Size | Format | |
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مذكرة نهائية ياسمين_compressed.pdf | 741,25 kB | Adobe PDF | View/Open |
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