المبادئ و القواعد الأساسية للميزانية العامة

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المبادئ و القواعد الأساسية للميزانية العامة

الــهدف الــعـــام

الإلمام بالنصوص التشريعية والتنظيمية

الأهــداف الــخــاصــة

إلمام المسير بمختلف الوثائق والسجلات

استيعاب المسير لواجباته الواردة في النصوص

المضامين

اليوم الأول : الميزانية

اليوم الثاني : المراقبة

اليوم الثالث : التربية الغذائية والوقاية الصحية

الميزانية العامة

التعريف : بيان مالي تعدادي ، يقدر مسبقا للسنة المالية مجموع الإيرادات والنفقات ، تعده السلطة التنفيذية ، وتنفذه بعد إقراره من طرف السلطة التشريعية ، تنفيذا للسياسة العامة للدولة .

هناك ثلاثة عناصر أساسية ذات مقومات إدارية – قانونية – سياسية - تبرز من خلال هذا التعريف :

❶ الميزانية عمل إداري ، يعهد به إلى الإدارة العمومية المكونة للسلطة التنفيذية ، وبصفة خاصة الوزارة المكلفة بالمالية .

❷ الميزانية عمل قانوني ، يصدر عن السلطة التشريعية ( البرلمان ) بواسطة قانون المالية ( يبرز أهمية دور ممثلي الشعب في إقرارها ).

❸ الميزانية عمل سياسي يعبر عن البرامج والسياسة العامة للدولة في الميادين الاقتصادية والسياسية والاجتماعية .

( حل مصطلح قانون المالية محل مصطلح الميزانية )

تحميل العرض

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Please try again later.', 'contactFormInvalidEmailMsg': 'A valid email address is required.', 'contactFormEmptyMessageMsg': 'Message field cannot be empty.', 'title': 'contact form', 'blogId': '3207773534239423390', 'contactFormNameMsg': 'Name', 'contactFormEmailMsg': 'Email', 'contactFormMessageMsg': 'Message', 'contactFormSendMsg': 'Send', 'contactFormToken': 'AOuZoY6OCzmwkEgAzE384P93D47KaCgLFQ:1713861278164', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML300', 'shreeta5bar', document.getElementById('HTML300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML5', 'TopPost-sc', document.getElementById('HTML5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/103930930-lbx.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/13464135-lightbox_bundle.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML4', 'sidepar', document.getElementById('HTML4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList4', 'sidepar', document.getElementById('LinkList4'), {}, 'displayModeFull'));