Abstract:
Algeria is seeking like other countries in the world to keep up the fast of the economic changes on the international and even national levels , especially in the field protection public money, Where the current crisis of the collapsing oil price and the financial stumbling of the decline in foreign exchange reserves , On the one hand and on the other hand the collapse of the value of the national currency - the dinar - to try to revive the national economy,In view the relationship between public transactions and the public treasury, which is the basis financing of her in Algeria, In response to the requirements of the public and contribute to the realization of projects that serve the public interest, From this sensitive point The Algerian legislator has distinguished the field of public transactions with supervisory mechanisms for certain organs in the accounting and financial sectors to protect them from the time of the preparation of the transaction to its end and the
disappearance of its effects.