آليات الرقابة على الصفقات العمومية في الجزائر - دراسة حالة مؤسسة سونلغاز
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University of Ain Temouchent
Abstract
Public procurement is a means of spending public money for the public interest
to achieve two main goals, namely transparency and equality between the
contractors, taking into account the effectiveness of the project and the extent of
its suitability and success to achieve the maximum benefit and at the lowest cost.
In view of the great importance of public deals, the legislator has subjected them
to oversight in order to preserve public money, whether it is related to external
control exercised by special committees for public deals or internal control
exercised by the contracting interest. In this study, we reached a set of results.
We concluded our analysis of the developments of the public procurement law,
in addition to our observations and conclusions observed through the field study
in Sonelgaz Company, Ain Temouchent.
In our study, we found that public deals are one of the important mechanisms
that contribute to local development, and that the review of the legislature to
organize public deals from one period to another may express an attempt to
bridge the gaps that the oversight committees encounter during their oversight
work.
Description
مــــذكــرة تــخـرج لـنـيـل شــهــادة الماستر فــي المحاسبة والجباية المعمقة
