دور المحاسبة العمومية في المحافظة على المال العمومي في الجزائر : دراسة حالة بالخزينة الولائية لسيدي بلعباس

Abstract

This study aims to diagnose the role of public accounting in preserving public money, by identifying public accountants and their role in controlling and implementing the budget and rationalizing public expenditures, diagno sing the reality of public accounting as a mechanism that guarantees the control of revenues and expenditures, in addition to knowing the international standards for public accounting and the scope and reality of The application of public accounting in Alg eria