الصفقات العمومية الاطار القانوني الاليات المالية ودرها في تحسين ادارة مالية المؤسسات العامة

Abstract

this stady aims to analyze the public procurement system by examining its legalframework and financial mechanisms , and to highlight its role in improving financial management within public institutions . lt also seeks to explain how procurement procedures contribute to enhancing efficiency ,effectiveness, and transparency in the management of .public funds Furthermore , the study focuses on assessing the impact of recent legal reforms on .rationalizing public expenditure and improving the quality of service sprovided The study concludes that public procurement is a crucial instrument for controlling public spending and ensuring the optimal allocation of resources .The findings show that strengthening financial control and promoting transparency significantly reduce corruption and improve accountability. In addition , the proper application of legal and regulatory , procedures enhances the overall performance and credibility of public institutions .However some challenges persist , particularly administrative complexity and limited institutional .capacity , which may affect the efficiency of procurement processes