دور المحاسبة العمومية في تنفيذ الميزانية جامعة المدية انموذجا

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. The public expenditures and revenues cannot be implemented in a short time and without a prior assessment of the devi ations in order to be able to organize the mechanisms of their distribution in four stages of preparation, the licensing phase and the implementation and control phase, so the procedures for implementing public expenditures and public revenues must end with the payment of debts of public agencies and collection Its rights towards third parties within the licenses permitted in the annual, supplementary or amended financial law. The preparation and implementation of the budget requires carrying out financial operations in any institution of an administrative nature by two qualified persons, and it concerns both the one who orders the exchange and the public accountant who monitor each other in the preparation and implementation of the budget, as the Public Accounting Law 90 -21 devoted to them the principle of separation of powers between them by dividing Their duties in order to achieve the desired purpose in protecting public funds in addition to the control imposed on them during their implementation of the state budget