عنوان المقالة:مساهمة الرقابة المالية المسبقة في ضبط نفات البلدية -دراسة تحليلية نقدية- The contribution of financial pre-control in adjusting municipal expenditures - an analytical and critical study -
Financial pre-control over municipal expenditures aims at detecting and analyzing possible problems, avoiding and fixing them before they occur, and although it leads to a large number of procedures to carry out the disbursement of expenditures, which results public utility to function slowly, although it is considered very crucial in attaining its objectives, applying properly the budget in which all the planned spending rules are taken into account. We have concluded through this paper that financial pre- control contributes significantly to reducing the manipulations and deviations that may accompany the process of spending public expenditures of municipalities in particular.
تاريخ النشر
18/11/2020
الناشر
مجلة العلوم الاقتصادية والتجارية وعلوم التسيير جامعة المسيلة الجزائر