REVUE ALGERIENNE DE FINANCES PUBLIQUES
Volume 15, Numéro 1, Pages 39-50
2025-03-01
The Implications Of Financial And Accounting Reforms On The Effectiveness Of Interveners In The Execution Of The State Budget.
Authors : Sakhraoui Kaouther . Chaouadi Sofiane .
Abstract
The Budgetary Framework and the implementation of the state budget are positively impacted by the accounting and financial reforms, which increase the efficiency and transparency of achieving financial and developmental goals of government financial operations. The purpose of this article is to evaluate the efficacy of the role played by individuals in charge of carrying out the state budget following the implementation of Algeria's financial and accounting reforms, and their effect on defining responsibilities, using a descriptive and analytical approach. The study concludes that, After Organic Law 18/15 on Finance Laws went into effect in 2023 and Law 23/07 on Public Accounting and Financial Management was subsequently issued, these revisions contributed to modernizing the work of budget executors and clarifying their responsibilities in line with the programmed modernization efforts. Each official operates within the scope of their authority, commitments, and area of intervention. Furthermore, the enhancement of their role is based on effectiveness, governance, accountability, and transparency in the performance of their responsibilities, all of which support the growth and enhancement of public finances.
Keywords
financial reform ; Budgetary Framework ; public Accounting ; Accountability ; Efficiency
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
فلفول عبد القادر
.
ص 490-505.
شاهد إلياس
.
دفرور عبد النعيم
.
ص 148-160.
