حوكمة المالية العامة في الجزائر وتحدّيات الشفافية

Abstract

Public finance reform and the application of transparency standards are considered second generation reforms. Experts from the international financial institutions recommend adopting standards of transparency and information in the management of public expenditure. These standards can increase the effectiveness of these expenses. Algeria has launched a vast program of reforms to the budget and public finance structure since 2001, but the results obtained remain very limited. This explains the modest results achieved by Algeria in the various international surveys on budget transparency. These results can be attributed to institutional factors, but also to the legacy of the planned economy. This has hindered attempts to apply the principles of modern budget management. Adding to these factors is rampant corruption, which has had a bad effect on the reform process and increased transparenc