دور المحاسبة العمومية في ترشيد النفقات في المؤسسات العمومية الاستشفائية دارسة حالة مستشفى احمد مدغري

Abstract

In order to preserve public money, the legislator has adopted a system of control over public expenditures, and the government has established public accounting as a basic factor on which it depends in order to implement a correct policy that adopts its financial activities while achieving public interests as a system that is relied upon in the control operations of all kinds, as well as the preservation of public money. As these public expenditures are considered the state's means in implementing its obligations towards society, the first of which is the legislator with great importance because it is linked to the economic aspect of the state. In the financial control imposed by the state through the bodies in charge of controlling them, which are complied with the financial controller and the public accountant as tribal control mechanisms, the Accounting Council and the General Inspectorate of Finance, as post-monitoring mechanisms that ensure, through their role, monitoring the progress of financial operations and recording any violations that may be exposed to this work.