فعالية الرقابة المالية على ميزانية الجماعات المحلية : دراسة حالة الخزينة الجهوية خنشلة
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Date
2025
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كلية العلوم الإقتصادية والتجارية وعلوم التسيير.جامعة عباس لغرور خنشلة
Abstract
Abstract:
This study sheds light on the effectiveness of financial oversight in managing and executing the budgets of local authorities, with a case study of the Regional Treasury of Khenchela. It aims to assess the extent to which control mechanisms contribute to enhancing financial transparency and efficiency without compromising the principle of financial autonomy. The findings confirmed the main hypothesis regarding the positive role of financial control in improving fiscal performance, despite some administrative and logistical obstacles. The subsidiary hypotheses were also confirmed, revealing a relative commitment to control procedures, the preventive effectiveness of prior oversight, and disparities in the performance of control bodies.
The study concludes with several recommendations, most notably: strengthening material and human resources, modernizing oversight tools, and enhancing coordination among the relevant control authorities.