المحاسبة العامة ومسألة تحديث النظام المحاسبي العمومي

Mouhcine ALIOUI; Mouhcine Alioui

Article Details

المحاسبة العامة ومسألة تحديث النظام المحاسبي العمومي

Authors:

Mouhcine ALIOUI | Mouhcine Alioui

Publisher:

مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal:

Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.10 Issue 2, pp.73-88

Document Type:

Article

Publication Date:

12/2025

Document Language:

Arabic

Document ID (Org No.):

2001841408

pISSN:

2489-2068

Abstract:

 The integration of general accounting into the existing public accounting system is the practical answer to the requirement to modernize it, as it is the soul of the accrual accounting model, which is the basis and goal of the International Public Sector Accounting Standards (IPSAS). The transition to an accounting system based on general accounting, in addition to budget accounting, was a central step in the modernization of financial and administrative management, thanks to the advanced possibilities offered by this type of accounting, aimed at improving the legibility and transparency of financial operations and strengthening the performance efficiency of public managers in order to achieve the required effectiveness, in response to the logic of results-based management. Thus, general accounting or financial accounting goes beyond budget accounting with its rigid procedures and complex paths, which is based on a monetary basis that is limited only to recognizing the logic of the actual expenditure of expenditure or the collection of income, which does not rise to the level of all financial data that reflects the true status of the state's financial position. Thus, the shift to focus on the accrual basis adopted under general accounting enables the coverage of both inventories and assets as well as expenditures, incomes and cash flows.

Article Details

المحاسبة العامة ومسألة تحديث النظام المحاسبي العمومي

Authors: Mouhcine ALIOUI | Mouhcine Alioui

Publisher: مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal: Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.10 Issue 2, pp.73-88

Document Type: Article

Publication Date: 12/2025

Document Language: Arabic

Document ID (Org No.): 2001841408

pISSN: 2489-2068

Issues

Authors:

Mouhcine ALIOUI | Mouhcine Alioui

Publisher:

مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal:

Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.10 Issue 2, pp.73-88

Document Type:

Article

Publication Date:

12/2025

Document Language:

Arabic

Document ID (Org No.):

2001841408

pISSN:

2489-2068