Résumé:
يةالتحددتقنياتوط . وماماستطرق ٌرقاستعمالذهالموارد
لمابحثناحيثسنناولفيھأمالنقاطساسيةحولالمانيةالعمومية.
اللمـــــــــاتالمفتاحيـــــــــة:
المحاسبةالعمومية،المانيةالعامة،المانيةالعمومية،يرادات،النفقات
Abstract
Public institutions are considered the essence of the state, as it is a means and tool to
cover the needs of individuals, or citizens, and to provide various services, as the latter is
the basic task of the state in the modern concept.
These public institutions depend in their work in a general sense on human resources
represented in employees and financial resources devoted by the state and placed at the
disposal of the institution and considered originally owned by the public. The state
provides financial resources to institutions in an accurate and codified form in the form
of annual budgets.
In order to ensure the proper functioning of public institutions, the optimal utilization of these
resources, and the achievement of the desired and desired goals, the state must set strict rules to
ensure that public funds are used in a correct manner, as these rules are represented in the financial
and public accounting laws.
Through this concept, we note that the public institution’s finances depend on two basic elements,
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