بن جبار, حجريةعباس, ضاويةقريش, محمد2024-09-052024-09-052021http://dspace.univ-temouchent.edu.dz/handle/123456789/4952This research has been devoted to talking about the conceptual framework of public expenditures and the phenomenon of its continuous increase, which led to an imbalance in the state budget. This increase is due to several reasons, including the development of state functions. This situation contributed to the crystallization of an accurate concept to rationalize public spending because of its great importance in getting out of the These crises by subjecting to a special type of external control, namely the control of the financial controller, to prevent deviations and violation of the rules of disbursement of public funds, taking into account all the legal spending rules in order to rationalize public expenditures, especially in light of the financingcrisisimposed by a drop in oilprices and the phenomenon of corruption. And the weakness of the regular collection.otherpublic expenditure, public expenditure, financial controller, public accountant.Thesis