المحاسبة العمومية و دورها في تنفيذ ميزانية المؤسسات العمومية ذات الطابع الإداري

Abstract

This study aims to confirm the role of public accounting in implementing the budget of public institutions of an administrative nature, by relying on a legislative framework that grants them full powers to ensure the proper functioning of public property, especially Law 90-21 related to public accounting, as we discussed the theoretical framework for accounting Public to get acquainted with its accounting system, rules, principles and forms. Preparing and implementing the public budget requires financial operations by two people with separate roles, but they are integrated and the matter is related to public accounting agents, which is both the one commanding the exchange and the public accountant by identifying the roles, tasks and responsibilities of the various agents charged with implementing the budget Publicity by applying the rules applied to public accounting, Through the results, we concluded that the budget of public institutions of an administrative nature is not eligible to implement if it is not placed within the legal framework that the public accounting system brought in, taking into account the effective role that the financial controller plays in following strict control procedures to avoid misuse of public money.