REVUE ALGERIENNE DE FINANCES PUBLIQUES
Volume 15, Numéro 2, Pages 59-68
2025-12-25
Preparation Of The State Budget :the Modern Methods Adopted
Authors : Attia Azzeddine . Bairech Ahmed .
Abstract
The numerous limitations observed in the practical application of traditional budgeting, combined with the increasing significance of public budgeting due to the evolving role of the State and its expanding activities, have led to the development of various modern approaches to public budgeting. This article examines these approaches, beginning with program and performance-based budgeting, programming and planning budgeting, zero-based budgeting, and concluding with the latest stage of development: the emergence of contractual budgeting. The study finds that these diverse approaches and modern international experiences offer significant advantages for planning, controlling, and rationalizing public spending. This makes them worthy of study and adoption in modernizing budgeting systems and integrating advanced methods to achieve financial policy objectives with greater efficiency and effectiveness.
Keywords
program and performance-based budgeting ; programming and planning budgeting ; zero-based budgeting ; contractual budgeting
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
فلفول عبد القادر
.
ص 490-505.
Sari Ismail
.
Haouri Abdelkader
.
Hadi Sadek
.
pages 118-137.
