دور أعوان المحاسبة العمومية في فعالية تنفيذ ميزانية الجماعات المحلية دراسة تحليلية لتنفيذ ميزانية البلدية
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Date
2021-12-31
Authors
Journal Title
Journal ISSN
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Publisher
جامعة الوادي - University of Eloued
Abstract
: In order to achieve effectiveness in managing public budgets, and to embody the state’s
strategy of working to increase resources and reduce expenditures, this study came with the aim of
highlighting the role of public accounting agents in the effective implementation of the budget of
local authorities, and to achieve this in practice according to a scientific methodology, an analytical
study was carried out that included Mechanisms for implementing the municipal budget, and data
was collected through laws and executive decrees that govern the implementation of these budgets
in addition to the interview. In the field of oversight of its implementation, and one of the most
prominent findings of the study is that there is an effective role for the disbursement commander
represented in the President of the National People’s Assembly in the field of revenue collection
and payment of expenditures, and the role of the public accountant and financial controller is no
less important than that, given that they also play a supervisory role in implementation. The study
recommended the necessity of training those who are in charge of spending before they are
appointed so that public accounting procedures are respected in the field of budget execution
general
Description
مقال
Keywords
الميزانية؛ الجماعات المحلية؛ البلدية؛ أعوان المحاسبة العمومية؛ الآمر بالصرف؛ المحاسب العمومي, Local groups; Municipal; public accountants; ordering disbursement; public accountant
Citation
بيصار، عبد المطلب. دور أعوان المحاسبة العمومية في فعالية تنفيذ ميزانية الجماعات المحلية دراسة تحليلية لتنفيذ ميزانية البلدية. مجلة الدراسات المالية والمحاسبية. مج 12. العدد02. 2021/12/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]