الرقابة المالیة كآلیة لتسییر النفقات العمومیة

Abstract

Public expenditures are the main form of state intervention in economic and social life. Moreover, expenditures for financial interests have a positive and important impact for the accumulation of human capital. It reflects the differences in levels of expenditures of financial interests between countries and the efforts made by the leaders of these countries to increase national resources from human capital. In order to tackle the problem that we discussed in the theoretical side with regard to public expenditures, the way they are implemented, and the agents assigned to them, as well as financial supervision and the various tribal and remote financial supervisory bodies that the Algerian legislator put in place to protect the public money, and the applied side we focused on expenditures Management, processing expenses, and the auditor's control as tribal control and highlighting his role in rationalizing state budget expenditures.