المحاسبة العمومية ودورها في ترشيد النفقات في المؤسسات العمومية - دراسة حالة الخزينة الولائية لولاية عين تموشنت

Abstract

Our study deals withtwo basic issues on whichany state relies in order to preserveitsfinancial and otherproperties, as thesetwoelements are represented in public accounting and public expenditures, as public accountingis as a basis factor on whichit relies in order to implementitsactivities. The first includes the second, in addition to the mechanism of public revenues, and everythingrelated to thisstudywasdispensedwith, and weonlytouched on public expenditures and accounting. It is possible to reducewaste and extravagance, and then highlight its agents who carry out the expenses, whichis the payment in every process of spending money. Through a study, wereached the conclusion that public accounting has a major role in rationalizingexpenditures, by focusing the Ministry of Finance on institutionaloversightregarding public expenditures, organizingceremonies and legislativelawsgoverningthem, and that the accountants' assistants have a role in avoidingwaste and extravagance to achieverationality in spending. The importance of public expendituresis due to the factthatitis the toolthat the state uses throughitseconomicpolicy to achieve the goals itseeks, as itreflects all aspects of public activities and how to finance them.