أهمية الحوكمة في الميزانية العامة للدولة - حالة الجزائر -

Résumé: Theoretically, public budget governance is based on adherence to the three main principles of: Transparency principle, which is achieved through the obligation to prepare and publication the eight documents at appropriate times and to contain comprehensive information. Participation principle, which is achieved by providing the opportunity for participation of both the House of Representatives and civil society associations in the formulation of policies and prioritize spending. Accountability principle by the legislative authority and civil society associations by explicitly approving them in the laws and ensuring their effectiveness based on the reports of the various executive authorities, and the reports of the Supreme Council of Accounting, which show the imbalances and errors observed during the budget cycle, thus improving feasibility of accountability. This study aimed at interpreting and assessing the extent of the governance of the state's general budget in Algeria under the applicable law No. 84-17 on amended and complementary financial laws. And law No 18-15 on financial laws, which is expected to be implemented starting in 2021. We have therefore adopted a standard open budget index resulting from the IBP's open budget survey, which is a regular, comparative, transparent, participatory and accountable around the world. Over the years, the initiative has continuously developed and updated this information in response to the demand of civil society, donors and the private sector. The survey is conducted every two years. With regard to the law in effect no 17-84, the study found that the degree of transparency is weak because the Algerian government does not publish all eight budget documents on the official websites except to publish the Finance Law regularly, although the information which it contains are insufficient. Participation and accountability are also completely non-existent according to the indicator, since all parties involved in budgetary processes do not provide clear mechanisms for civil society associations to participate in policy-making and prioritization of expenditure. Accountability also reflects the weakness and lack of previous principles. The recognition of the legal participation of civil society can lead to effective accountability leading to the assessment of any imbalance and disruption of public resources. With respect to organic law 18-15 on financial laws, which will come into effect in 2021, and measuring the index, several gains will be made in reforming and judging the budget system. The possibility of parliament participation in policy-making will be given through the presentation of the methodological note, Performance where targets will be set according to a certain level of performance, and forcing the ministers to report on the cost of the year, thus enhancing accountability and thus allocation and good implementation of public expenditure

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