دور الإصلاح الميزاني في ترشيد النفقات العمومية دراسة حالة مديرية الخدمات الجامعية - جامعة عين تموشنت بلحاج بوشعيب 2023-2024

Abstract

This study aims to highlight the role of budgetary reform in rationalizing public expenditure, through a case study of the University Services Directorate at Belhadj Bouchaib University of Aïn Témouchent. The research adopted a descriptive and analytical method, supported by a field study, in order to assess the extent to which budgetary reform—based on a results-oriented approach—has contributed to improving the efficiency of financial management and rationalizing spending. The findings revealed that this reform has helped enhance transparency, improve monitoring and control mechanisms, and reduce certain forms of financial waste, despite persistent obstacles related to bureaucracy and limited human competencies. The study concluded that budgetary reform represents an effective tool for rationalizing public expenditure; however, its success requires a supportive organizational and human environment.