الحكامة المالية بالمغرب: أي أثر للإصلاحات الميزانياتية على فعالية التدبير العمومي

مدني احميدوش; حنان الرفاعي

Article Details

الحكامة المالية بالمغرب: أي أثر للإصلاحات الميزانياتية على فعالية التدبير العمومي

Authors:

مدني احميدوش | حنان الرفاعي

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848437

pISSN:

3085-5128

Keywords:

Abstract:

 This study examines the topic of financial governance in Morocco, focusing on the impact of budgetary reforms on the effectiveness of public management and the sustainability of public finances. The study is based on the premise that public management constitutes a central tool for achieving sustainable development and implementing government programs, making the modernization of the financial system essential to strengthen the principles of transparency, accountability, efficiency, and the linkage of responsibility to fiscal oversight. The research focuses on two main axes: Transformations in the Budgetary System: The shift from traditional management to a performance-based approach, in line with the New Public Management (NPM) model, linking budgets to sectoral objectives and indicators, and adopting mechanisms for performance evaluation. Financial Organic Law No. 130.13: Serving as a reference framework for enhancing public financial governance, this law expands its scope to include public institutions engaged in non-commercial activities, ensures parliamentary oversight of their budgets, promotes resource rationalization, consolidates financial balance, and defines objectives and indicators for medium-term public debt management. The study concludes that these reforms have contributed to improving public financial management tools and linking them to desired outcomes, yet challenges remain, including weak practical implementation, financial pressures, and limited institutional coherence. Furthermore, the PEFA assessment highlights Morocco’s progress in transparency, efficiency, and fiscal discipline, underscoring the importance of continuing these reforms.

Article Details

الحكامة المالية بالمغرب: أي أثر للإصلاحات الميزانياتية على فعالية التدبير العمومي

Authors:

مدني احميدوش | حنان الرفاعي

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848437

pISSN:

3085-5128

Financial Governance – Budgetary Reform – Public Management – Performance-Based Approach – Financial Sustainability

الحكامة المالية – الإصلاح الميزانياتي – التدبير العمومي – مقاربة الأداء – الاستدامة المالية

Issues

Article Details

الحكامة المالية بالمغرب: أي أثر للإصلاحات الميزانياتية على فعالية التدبير العمومي

Authors: مدني احميدوش | حنان الرفاعي

Publisher: مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal: The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type: Article

Publication Date: 10/2025

Document Language: Arabic

Document ID (Org No.): 2001848437

pISSN: 3085-5128

Financial Governance – Budgetary Reform – Public Management – Performance-Based Approach – Financial Sustainability

الحكامة المالية – الإصلاح الميزانياتي – التدبير العمومي – مقاربة الأداء – الاستدامة المالية

Issues

Authors:

مدني احميدوش | حنان الرفاعي

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848437

pISSN:

3085-5128