دور عصرنة نظام الموازنة العامة في تحقيق الاستدامة المالية - دراسة حالة الجزائر 2000/2023

Abstract

The research aims to study and analyze the general budget policy in Algeria, and the importance of the reforms undertaken in achieving financial sustainability, in light of the fluctuations in oil prices and the limitation of sources of financing government spending to oil revenues, which is the main reason for the deterioration and increase in expenditures in recent years, embodied in development programmes. Which led to an exacerbation of the budget deficit and an increase in public debt. We have concluded through research that the financial situation in Algeria is not characterized by financial sustainability in the medium term, despite financial comfort before the oil crisis. This reinforces the necessity of taking measures to rationalize and govern public spending with the issuance of The first finance law within the framework of modernizing the general budget, Searching for alternative financing sources for oil revenues, by diversifying sources of national income and separating from dependency on oil, and developing a strategy for economic diversification, considering Islamic products compatible with Islamic Sharia as a more efficient alternative to mobilizing internal financial