الرقابة المالية و أهميتها الإقتصادية في ظل عصرنة النظام المالي العمومي - دراسة حالة الجزائر

Abstract

This study is based on the economic importance of the financial control during the modernization of the public financial system, it means showing its role, how to rationalize and protect the government spending from the financial corruption. Government budget has taken place over time, starting by the tools that have relationship with laws, then the budget which is based on the result and performance as a new way in the developed countries such as the Organization for Economic Co-operation and Development. This method also is adopted by the developing countries in order to get an efficient to the government expending in three approaches: efficiency, effectiveness and economy. The International Organization of Supreme Audit Institutions (INTOSAI) confirms the use of this way by creating of new standards named as ISSAI. Algeria started many projects to modern its public financial system in budget and public accounting. These efforts failed, this study aimed to clarify the importance of the modernization of public financial system and to show its role in the financial control. Study concluded that it is very importance to modern all system in order to get a global economic control