مدى تكامل الاصلاح الميزانياتي مع التوجه نحو تطبيق المحاسبة على أساس الاستحقاق- دراسة تحليلية على ضوء القانون العضوي 18-15المنظم لقانون المالية

Abstract

The aim of this research is to identify the basic components needed to modernize the general budget system according to the budget of programs and performance in the Algerian government units, and to contribute to their development. And because balancing programs and performance has been applied in many countries of the world and has proven success ful, taking into account the public financial environment in Algeria. -The research used the descriptive approach, where the modernization of the general budget in Algeria and its role in reforming its financial and economic policy and achieving strategic goals was described efficiently and effectively. -This research reached a number of results, the most important of which are: -The necessity of adjusting the pictorial aspects of the features and axes of the project to modernize the public budget under Organic Law 18- 15 in line with international budget practices. -The need to shift from the cash basis used in balancing items to the accrual basis, which is one of the requirements for implementing program and performance budgeting. Setting performance indicators for each of the program activities in order to measure the efficiency, effective ness and quality in the performance of the programs and, consequently, the government unit as a whole, thus monitoring them .