التسيير المالي والمحاسبي للمؤسسات التربوية

Abstract

"This study aims to highlight the importance of financial and accounting management in educational institutions, as it represents one of the fundamental pillars that ensure the proper use of financial and material resources in accordance with the laws and regulations governing public accounting. The study addressed the theoretical aspects related to financial management, including its concept, objectives, educational budgeting, revenues and expenditures, as well as the accounting documents and records used in educational institutions. It also examined the role of both the authorizing officer and the public accountant in implementing financial operations and ensuring the proper functioning of the institution. The study adopted both descriptive and analytical approaches and included a field study conducted at Mohamed Bahaji Middle School, where the process of preparing and implementing the budget, as well as the preparation of the administrative and management accounts for the year 2025, was presented. The study concluded that the success of financial management in educational institutions depends on compliance with accounting laws, proper budget preparation, accurate monitoring of revenues and expenditures, and the use of organized accounting documents and records. This contributes to achieving transparency and efficiency in managing public funds and improving the administrative performance of educational institutions"