مجلة الدراسات القانونية والاقتصادية
Volume 8, Numéro 2, Pages 1221-1238
2025-12-20
The Impact Of Accounting And Budgetary Reforms On The Governance Of Public Investment Financing In Algeria.
Authors : Bouaziz Brahim .
Abstract
The present study aspires to shed light on the mechanisms for financing public investment programmes within the framework of the new Organic Law No. 18 -15 of 2 September 2018 on finance laws and the extent to which it meets the requirements of governance and budget modernisation. To this end, a descriptive, historical and analytical approach appropriate for narrating and presenting the most important regulatory texts of Organic Law 18-15 has been utilised. The study concluded that the new texts allow for a transition from a programme-based budget to a target-based budget, which will enable comprehensive modernisation in the management and governance of the state budget. The majority of regulatory texts pertaining to the mechanisms for financing and monitoring the public investment budget under the new organic law permit the implementation of governance of investment expenditure management. It was proposed that greater importance and powers should be assigned to local authorities in the process of preparing, monitoring and implementing the budget at the local level.
Keywords
Public investment; financing; governance; accounting reform .
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