تظبيق معايير المحاسبة الدولية للقطاع العمومي IPSAS في الجزائر

Abstract

The goal behind this study is the role of public Accounting in the application of the international accounting standards for the public sector 85 DA in Algeria, and the analysis this goal did not cast a gap on the reality of the Algerian public accounting system ,the higher ,and the extent of water this system to the two international accounting standards for the public sector IPAS and determine the importance of this orbital semen in the bird , the various aspect of the Algerian public accounting system, through which the study concluded the reality of the current Algerian public accounting system does not meet the needs of users, and there is a tendency for the Algerian nucleus to reform the public accounting scheme ,and we also concluded the old international public accounting standards are better accounting practise the design is an accounting system that listens to the presentation of credible government Financial statement ,and we also found that the structures of the international standards IP585 in the visitor environment lead to the development of the Algerian public tangential system through : Analyzing transparency in the conduct of public resources and improving the quality of dictation public money and effectiveness of public financial information. The call to corruption