DYSFONCTIONNEMENTS ET INEGALITES FINANCIERES ENTRE LES COMMUNES (DE NOUVEAUX OUTILS DE DIAGNOSTIC) CAS D’UN GROUPE DE COMMUNES DE LA REGION DE BEJAIA

Abstract

While being based on an investigation of ground carried out near a sample of eight (08) towns in the area of Béjaia (low Kabylie), this article is interested in local development through the study of the financial constraints of the towns. It particularly treats dysfunctions and between-towns financial inequalities direct consequence of the last administrative cutting of February 1984. The text proposed a financial performance evaluation of the towns based on new elements of diagnosis (at least for the Algerian case). The analysis retains consequently a voluntarily narrow optics; at the same time upstream and downstream. On the one hand initial information is primarily accountant. In addition, final information is presented in the form of convenient summary tables which allow in the future the public authorities to improve the transparency of the public accounts by the regular publication of indicators of financial position of the towns.