أثر تبني معايير المحاسبة الدولية للقطاع العام على الأداء المالي الحكومي - دراسة حالة الجزائر

Abstract

This study aims to clarify the impact of ipsas on government financial performance, and to achieve this goal, the theoretical aspect of the study addressed the basic concepts of accounting in the public sector and aspects of the performance of government finances and methods of measuring and evaluating it, while addressing The two applicable chapters are the cases of France and Algeria based on french financial statements and the questionnaire tool. The study found that the application of standards helped France to improve its government financial performance, with the average rate of revenue growth in France during the period following the implementation (2018-2006) 1.5%, and the average rate of public expenditure coverage according to the financial performance statement and the general budget. 81%, 70%, respectively, while the average growth rate of public expenditures during the period was 1.7%, and the average deviation of actual expenditures from the estimate was negative of 438.8 euros. It also found that Algeria is gradually moving towards the basis of accounting maturity in accordance with the International Public Sector Accounting Standards (IPSAS), in addition to this trend will contribute to improving the effectiveness and efficiency of its government financial performance, where