إﺻﻼح المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ وأﺑﻌﺎدﻩ ﻋﻠﻰ اﻟﺘﻨﻤﻴﺔاﻻﻗﺘﺼﺎدﻳﺔ –-

Abstract

ﻫﺪﻓﺖ ﻫﺬﻩ اﻟﺪراﺳﺔ إلى اﻟﻮﻗﻮف ﻋﻠﻰ إﺻﻼح المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ وأﺑﻌﺎدﻩ ﻋﻠﻰ اﻟﺘﻨﻤﻴﺔ اﻻﻗﺘﺼﺎدﻳﺔ في الجﺰاﺋﺮ،وذﻟﻚ ﻣﻦ ﺧﻼل إﺑﺮاز الحﺎﺟﺔ إلى اﻻﺳﺘﻐﻨﺎء ﻋﻦ اﻷﺳﻠﻮب اﻟﺘﻘﻠﻴﺪي)ﻣﻮازﻧﺔ اﻟﺒﻨﻮد(في إﻋﺪاد المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ،واﻻﺳﺘﻔﺎدة ﻣﻦ مخﺘﻠﻒ اﻟﺘﺠﺎرب اﻟﺪوﻟﻴﺔ، اﻟتي ﺻﺎرتﺗﺴﺘﺨﺪم اﻻتجﺎﻫﺎت الحﺪﻳﺜﺔ في المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ ﻟﺘﺤﻘﻴﻖاﻟﺘﻨﻤﻴﺔ اﻻﻗﺘﺼﺎدﻳﺔ. وﻗﺪ اﻋﺘﻤﺪﻧﺎ في ذﻟﻚ ﻋﻠﻰ ﻋﺮض أﻫﻢ اﻷدﺑﻴﺎت المﺎﻟﻴﺔ واﻻﻗﺘﺼﺎدﻳﺔ ذات اﻟﺼﻠﺔ بمﻮﺿﻮع اﻟﺪراﺳﺔ وتحﻠﻴﻞ المﻔﺎﻫﻴﻢ اﻟﻨﻈﺮﻳﺔ واﻟﺘﻮﺳﻊ ﻓﻴﻬﺎ، ﺑﺎﻹﺿﺎﻓﺔ إلى ﺗﻮﺻﻴﻒ وتحﻠﻴﻞ أﻫﻢ اﻟﺘﺠﺎرب اﻟﺪوﻟﻴﺔ في إﺻﻼح المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ إﺿﺎﻓﺔ إلى اﻟﺘﻄﺮق إلى واﻗﻊ وأﻓﺎق إﺻﻼح المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ في اﻻﻗﺘﺼﺎد الجﺰاﺋﺮي. وﻗﺪ ﺗﻮﺻﻠﺖاﻟﺪراﺳﺔ إلى أن نجﺎح تجﺮﺑﺔ تحﺪﻳﺚ ﻧﻈﺎم المﻮازﻧﺔ اﻟﻌﻤﻮﻣﻴﺔ واﻻﺳﺘﻔﺎدة ﻣﻦ اﻻتجﺎﻫﺎت الحﺪﻳﺜﺔ ﻣﻨﻬﺎ ﻣﻮازﻧﺔ اﻟبراﻣﺞ، ﻣﻮازﻧﺔ اﻷداء، ﻣﻮازﻧﺔ اﻟﺘﺨﻄﻴﻂ واﻟبراﻣﺞ،ﻳﻌﺘبرﺧﻄﻮة ﻣﻬﻤﺔ فيﺳﺒﻴﻞ تحﻘﻴﻖ اﻟﺮﺷﺎدة واﻟﻜﻔﺎءة فيﺗﺴﻴير المﺎل اﻟﻌﺎم، ﻷن ﻫﺬا اﻹﺻﻼح ﻳﺆدي إلى اﻻﻧﺘﻘﺎل ﻣﻦ اﻟﺘﺴﻴير اﻟﻘﺎﺋﻢ وﻓﻖاﻟﻮﺳﺎﺋﻞ،إلى اﻟﺘﺴﻴير اﻟﻘﺎﺋﻢ وﻓﻖاﻟﻨﺘﺎﺋﺞ،وذﻟﻚ ﻣﻦ ﺧﻼل تخﺼﻴﺺ اﻟﻨﻔﻘﺎت اﻟﻌﻤﻮﻣﻴﺔ واﻹﻳﺮادات اﻟﻌﻤﻮﻣﻴﺔفي ﺑﺮاﻣﺞ وﻣﻬﺎم واﺿﺤﺔ وذات أﻫﺪافﻣﻌﻴﻨﺔ،وﻗﻴﺎس ﻣﺪى تحﻘﻖ ﻫﺬﻩ اﻷﻫﺪاف ﺑﺎﺳﺘﻌﻤﺎل ﻣﺆﺷﺮات اﻷداء. This study aimed to adopt budget reform and its dimensions on economic development in Algeria, by highlighting the modern need to dispense with directness (Lancer’s expectations) in preparing the effective budget, and to benefit from the various international differences, which used trends in the budget to achieve its goal of economic development. In this regard, we have presented the most important major financial academies related to the subject of studying and expanding the basic concepts, in addition to identifying the most important international strategies in reforming the struggle to achieve a deeper understanding of achieving real balance in the Algerian economy. The study concluded that the success of the experience of modernizing the system of stability and efficiency in the management of public funds, because this reform leads to a shift from management and clear results, to management that controls the results, by allocating what facilitates it to achieve profit and revenues in programs and tasks to direct and achieve specific goals, and measure The extent to which these results are achieved and used to reach performance