The Algerian Accounting Council as a guarantee of governance of the Management and public money

Abstract

Abstract: The researcher tried through this article Address one of the most important Algerian institutions, It is an accounting board, and considered of the biggest guarantees of the governance of general administrative management. In its central or decentralized side, This institution created by the Algerian legislator for high goals and objectives, to the very confirmation of some that such institutions must be established by the constitutional founder and gives her the full independence of her and her members through this subject, the researcher wanted to provide an analytical view of this institution through Imposing the most important of its composition and powers and other functions as specified in the Constitution. As the constitutional founder of 1976 through its article 190. As well as the 1989 Constitution in Article 160 and the 1996 Constitution as well as the amendment of the Constitution of 2002 and 2008, The most important functions of this Council are shown In the control of money and public administration as well as monitoring each public arrow in any institutions and companies, whether private or public, In addition to the fact that this institution of the most important advisory bodies in the country