دور المحاسبة العمومية في تنفيذ الميزانية جامعة المدية نموذجا

Abstract

in the study we dealt with the issue of public accounting and its role in managing and implementing the budget for public institutions of an administrative nature, as the expenditure aspect has become a problem facing the state in light of the current developments, with the increase in public needs that led to the impact on the general budget, and we do not forget the important role of public accounting in the management of public money And preserving it, we find that it is distinguished by the existence of laws that govern and control it, and by this we mean Law 90-21 relating to public accounting.