مالية الولاية و دورها في التنمية المحلية-دراسة تطبيقية لحالة ميزانية ولاية البويرة

Texte intégral

(1) " # $ ! République Algérienne Démocratique et Populaire Ministère de l’Enseignement Supérieur et de la Recherche Scientifique.

(2) . Centre Universitaire Colonel Akli Mohand Oulhadj Bouira. . ‫ ار و

(3) م ا‬, ‫ ا

(4) م ا د‬ ‫ا

(5) م ا د‬: ‫ا‬ ‫

(6) د و"!

(7) ك‬# :‫ا‬. /# ‫دة ا‬. $# ‫آة *)( ' &ت‬- ‫ !

(8) ان‬123.

(9) ‫ ا ودوره ا ا‬ ‫درا! ا و اة‬ -DAL-

(10) ‫ ا"دارة ا‬#. :‫ذ‬78‫اف ا‬.‫ إ‬123 7 " ‫&ح‬. -. 2012/2011‫ا ا‬. :‫( إاد ا'&ت‬ );< ‫ أي‬ ‫ در"ل زهة‬ ‫م‬7 .

(11) ‫ﻗﺎل اﻹﻣﺎم اﻟﺸﺎﻓﻌﻲ‪:‬‬. ‫ﺗﻮﻛﻠﺖ ﻓﻲ رزﻗﻲ ﻋﻠﻰ ﷲ ﺧﺎﻟﻘﻲ‬. ‫وأﻳﻘﻨﺖ أن ﷲ ﻻ ﺷﻚ رازﻗﻲ‬. ‫و ﻣﺎ ﻳﻜﻮن ﻣﻦ رزﻗﻲ ﻓﻠﻴﺲ ﻳﻔﻮﺗﻨﻲ‬. ‫و ﻟﻮ ﻛﺎن ﻓﻲ ﻗﺎع اﻟﺒﺤﺎر اﻟﻌﻮاﻣﻖ‬. ‫ﺳﻴﺄﺗﻲ ﺑﻪ ﷲ اﻟﻌﻈﻴﻢ ﺑﻔﻀﻠﻪ‬. ‫وﻟﻢ ﻳﻜﻦ ﻣﻨﻲ اﻟﻠﺴﺎن ﺑﻨﺎﻃﻖ‬. ‫ﻓﻔﻲ أي ﺷﻲء ﺗﺬﻫﺐ اﻟﻨﻔﺲ ﺣﺴﺮة‬. ‫وﻗﺪ ﻗﺴﻢ اﻟﺮﺣﻤﻦ رزق اﻟﺨﻼﺋﻖ‬.

(12) ‫ﺷﻜﺮ ﻭﺗﻘﺪﻳﺮ‬ ‫ﻧﺸﻜﺮ ﺍﷲ ﺍﻟﺬﻱ ﺃﻋﺎﻧﻨﺎ ﻭﻫﺪﺍﻧﺎ ﺇﻟﻰ ﻧﻮﺭ ﺍﻟﻌﻠﻢ‪،‬ﻭ ﻣﻴّﺰﻧﺎ ﺑﺎﻟﻌﻘﻞ‬ ‫ﻭﺯﻳﻨﻨﺎ ﺑﺎﻟﺤﻠﻢ‪ ،‬ﻭﺃﺟﻤﻠﻨﺎ ﺑﺎﻟﻌﺎﻓﻴﺔ‪ ،‬ﻭﺃﻛﺮﻣﻨﺎ‬ ‫ﺑﺎﻟﺘﻘﻮﻯ‪.‬‬ ‫ﻧﺤﻤﺪﻙ ﺣﻤﺪﺍ ﻳﻠﻴﻖ ﺑﻤﻘﺎﻣﻚ ﻭ ﺟﻼﻟﻚ ﺍﻟﻌﻈﻴﻢ‪،‬ﻓﺎﺋﺖ ﺍﻟﻌﺪ ﺩﺍﺋﻢ ﺍﻷﻟﻔﺎﻅ‬ ‫ﻭﻧﺼﻠﻲ ﻭﻧﺴﻠﻢ ﻋﻠﻰ ﻧﺒﻴﻪ ﻣﺤﻤﺪ ﺍﻟﺬﻱ ﺃﻋﺠﺰ ﺍﻟﻔﺼﺤﺎء‪،‬ﺑﻤﺎ ﺟﺎء ﺑﻪ ﻗﺴﺎﻗﺲ ﻳﻮﻡ ﻋﻜﺎﻅ‬ ‫ﻭ ﻋﻠﻰ ﺁﻟﻪ ﻭ ﺃﺻﺤﺎﺑﻪ ﺃﻫﻞ ﺍﻟﻴﻘﻴﻦ ﻭ ﺍﻟﺘﻘﻰ ﻭ ﺍﻻﺳﺘﻴﻘﺎﻅ‪ ،‬ﺻﻼﺓ ﺃﺗﻘﻲ ﺑﻬﺎ ﺭﺑﻲ ﻳﻮﻡ ﺍﻟﺒﻌﺚ‬ ‫ﺣﺮّ ﻟﻈﻰ ﻭ ﺍﻟﺸﻮﺍﻅ‪ ،‬ﻧﺎﺭ ﻭﻗﻮﺩﻫﺎ ﺍﻟﻨﺎﺱ ﻭ ﺍﻟﺤﺠﺎﺭﺓ ﻋﻠﻴﻬﺎ ﻣﻼﺋﻜﺔ ﻏﻼﻅ‪.‬‬ ‫ﻭ ﻋﻤﻼ ﺑﻘﻮﻟﻪ ﺻﻠﻰ ﺍﷲ ﻋﻠﻴﻪ ﻭﺳﻠﻢ‪" :‬ﻻ ﻳﺸﻜﺮ ﺍﷲ ﻣﻦ ﻻ ﻳﺸﻜﺮ ﺍﻟﻨﺎﺱ"‬ ‫ﻧﺘﻘﺪﻡ ﺑﺠﺰﻳﻞ ﺍﻟﺸﻜﺮ ﻭ ﺧﺎﻟﺺ ﺍﻟﺘﻘﺪﻳﺮ ﻭ ﺍﻟﻌﺮﻓﺎﻥ ﻟﻸﺳﺘﺎﺫ ﺍﻟﻤﺸﺮﻑ‪:‬‬ ‫"ﻣﺼﺒﺎﺡ ﺑﻠﻘﺎﺳﻢ"‬ ‫ﻟﻤﺎ ﻗﺪﻣﻪ ﻟﻨﺎ ﻣﻦ ﺗﻮﺟﻴﻬﺎﺕ ﻭ ﻣﺴﺎﻋﺪﺓ ﻭﺫﻟﻚ ﺑﻜﺜﻴﺮ ﻣﻦ ﺍﻟﻌﻄﺎء ﻭ ﺣﺴﻦ ﺍﻟﺘﺮﺣﺎﺏ‬ ‫ﻛﻤﺎ ﻧﺸﻜﺮ ﺍﻟﺪﻛﺘﻮﺭ ﻗﺮﻭﻣﻲ ﺣﻤﻴﺪ ﻭ ﺭﺷﻴﺪ ﺩﺭﺑﺎﻝ ﻟﻤﺎ ﻗﺪﻣﺎﻩ ﻟﻨﺎ ﻣﻦ ﺍﻟﻌﻮﻥ ‪.‬‬ ‫ﻛﻤﺎ ﻧﺸﻜﺮ ﺍﻟﻤﺆﻃﺮ ﺍﻟﺴﻴﺪ "ﻋﺒﺪﻟﻲ ﻓﻴﺼﻞ"‬ ‫ﻭﻧﺘﻘﺪﻡ ﺑﺠﺰﻳﻞ ﺍﻟﺸﻜﺮ ﻭ ﺍﻟﻌﺮﻓﺎﻥ ﺇﻟﻰ ﺃﺳﺎﺗﺬﺓ ﻣﻌﻬﺪ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﻴﺮ‪,‬‬ ‫ﻓﺘﺤﻴﺔ ﺷﻜﺮ ﻭ ﻋﺮﻓﺎﻥ ﻭ ﺍﻣﺘﻨﺎﻥ ﻟﻜﻞ ﻣﻦ ﺣﻤﻞ ﺭﺍﻳﺔ ﺍﻟﻌﻠﻢ ﻭ ﺁﻣﻦ ﺑﻔﻜﺮﺓ‬ ‫"ﺍﻟﻌﻠﻢ ﻧﻮﺭ ﻭ ﺍﻟﺠﻬﻞ ﻇﻼﻡ"‪.‬‬.

(13) ‫إهاء‬ ‫ ا ا ن ا ‬ ‫ ا َْْ ن)‪ !ُ ََ(3‬ا ْ ََ ن)‪.( (4‬‬ ‫)ا ْ َْ ن)‪ َ َ(1‬ا ُْ ْن)‪َ ََ(2‬‬ ‫‪ 678‬ا ن (' وس ا ن‪ ،‬أ‪ 1&)&2‬أ ‪ /‬ا ‪$.‬م ا ‪-‬ي ‪ & '( !&)*+‬ن ا‪$ %‬م‬ ‫ أ= آ; (' أ ‪ :‬ا‪$29‬م‪.‬‬ ‫أ( ?‪:‬‬ ‫إ ‪ /‬ا &‪ 'I C‬ر ‪ @&7‬و ‪ @ F GA‬أ‪ E 2‬ا ‪ ،C + CA D‬إ ‪ /‬ا &‪B + C‬ا ‪ @A‬‬ ‫(‪ I‬ل أن ى ‪K‬را أ ' ‪K '( F‬ره ‪ ،‬إ ‪ + /‬ة ‪CF‬‬ ‫أ(‪ C‬ا ‪ @O) ...........6 N‬ا‪.‬‬ ‫إ ‪ '( /‬آ ن ‪+‬و‪ CA CQ‬ا ‪ I‬ة‪ ،‬ور ‪ / C‬ا وا‪$%‬ق‪،‬و ‪ /R‬و‪ '( :?Q‬أ‪ ;P‬أن‬ ‫أ‪ CA T‬أ( ن‪ ،‬إ ‪ /‬ا ‪-‬ي أ(‪ ! 1F‬آ; ا ‪ :I‬وا &‪ 7‬‬ ‫أ‪ C‬ا ‪ ..........C N‬ك ا‪.‬‬ ‫إل أ‪B‬ار ا ‪BPB‬د و ا‪ W‬ا ‪B‬رود‪،‬إ ‪ /‬إ‪B‬ا‪ C‬وأ‪B‬ا‪CQ‬‬ ‫ا‪X%‬اء‪..........‬ر ه ا‪.‬‬ ‫إ ‪ /‬أ س ‪ K‬د‪ K ،@&A‬د‪ ،@&+‬أ &@‪ ،‬إ ‪ 7K /‬ت ا رب‬ ‫و ا را‪..........62‬و‪ '@A‬ا‪.‬‬ ‫إ ‪ '( /‬آ ن ‪ [B+ B C‬و‪$‬‬ ‫‪XP‬اه ا‪.‬‬. ‫‪.....6\ A.....‬‬.

(14) ‫إهاء‬ ‫ل آ ر ‬. ‫أول

(15)

(16) ا ‬ ‫) ( ' أ&‬. ‫‪ %‬ا ‪ ! "#$‬ا ا ‬. ‫‪ &3‬ا ‪+2‬ة و ا ‪+‬م‬ ‫( ‪ &7‬ر‪ 6,‬ر! و‬. ‫ ‪ /0‬د‪ !$‬ا‪+,-‬م‬ ‫ ‪ ! 5‬و‪ !0(4‬‬. ‫أ ‬ ‫ه‪ B‬آ‪ /‬أرد; أن ‪"A‬ن إها?‪ /‬إ >= ا ‪ =( 8#‬أ<ا; ‪ :0‬ا ‪8 9‬‬ ‫و ا (ن ا

(17) ‪ /‬أ‪ ;

(18) $ /

(19) C%‬دا? أ‪ /‬ا ("‪8‬‬ ‫إ ‪ 6‬أ>‪ /‬أ‪ /‬ا ‪D$D‬‬ ‫إ آ"ا ‪" & /‬ن و‪ ,‬إ‪ /"7‬ا‪D E‬اء و زو>;& و إ أ‪"7‬ا‪ /‬ا ‪D$D‬ات‬ ‫إ ‪ H) J‬روح ا ‪0‬اءة ا أ‪ 6 /7‬ا ?‪ 8‬آ"‪ !9 % 8H,‬ا'‬ ‫و ا آ‪ > 6‬و‪ /H 64‬و ‪ H‬أ‪0,‬ب ا & ‪ =M

(20) %‬رو‪ !L‬و<‪= K‬‬ ‫أزهر‪B‬‬.

(21) ‫ﺇﻫﺪﺍء‬ ‫ﻋﻤﻼ ﺑﻘﻮﻟﻪ ﺗﻌﺎﻟﻰ‪ " :‬ﻓﺎﺫﻛﺮﻭﻧﻲ ﻭ ﺍﺷﻜﺮﻭﺍ ﻟﻲ ﻭ ﻻ ﺗﻜﻔﺮﻭﻥ " ﺳﻮﺭﺓ ﺍﻟﺒﻘﺮﺓ‪.‬‬ ‫ﺃﻭﻝ ﻭ ﺧﺎﻟﺺ ﺍﻟﺸﻜﺮ ﷲ ﻋﺰﻭﺟﻞ ﺍﻟﺬﻱ ﻣﻨﺤﻨﺎ ﺍﻟﺼﺒﺮ ﻭ ﺍﻟﻘﻮﺓ ﻭ ﺍﻹﻳﻤﺎﻥ ﻭ ﺃﻋﻄﺎﻧﺎ ﻣﻦ ﺍﻟﻤﻘﺪﺭﺓ‬ ‫ﻣﺎ ﻧﺤﺘﺎﺟﻪ ﻟﻠﻮﺻﻮﻝ ﺇﻟﻰ ﻫﺬﺍ ﺍﻟﻤﺴﺘﻮﻯ ﻹﺗﻤﺎﻡ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺘﻮﺍﺿﻊ‪ ،‬ﻭ ﺃﺻﻠﻲ ﻭ ﺃﺳﻠﻢ ﻋﻠﻰ ﺻﻔﻮﺓ‬ ‫ﺃﻧﺒﻴﺎﺋﻪ ﻋﻠﻴﻬﻢ ﺍﻟﺼﻼﺓ ﻭ ﺍﻟﺴﻼﻡ‪.‬‬ ‫ﻭ ﻋﺰﺍء ﺣﺮﻭﻓﻲ ﻓﻲ ﻛﺘﺎﺑﺘﻬﺎ ﺗﻨﺒﺾ ﻓﻮﻕ ﺍﻟﺼﻔﺤﺎﺕ ﻭ ﺗﺠﺴﺪ ﻣﻌﺎﻧﻲ ﺍﻟﻜﻠﻤﺎﺕ ‪":‬ﻭ ﻗﻀﻲ ﺃﻻ ﺗﻌﺒﺪﻭﺍ ﺇﻻ‬ ‫ﺇﻳﺎﻩ ﻭ ﺑﺎﻟﻮﺍﻟﺪﻳﻦ ﺇﺣﺴﺎﻧﺎ‪".‬‬ ‫ﺃﻫﺪﻱ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺘﻮﺍﺿﻊ ﺇﻟﻰ ﺃﻏﻠﻰ ﻣﺎ ﻓﻲ ﺍﻟﻮﺟﻮﺩ ﻭﺃﻏﻠﻰ ﻫﺒﺔ ﻣﻦ ﺍﻟﺨﺎﻟﻖ ﺍﻟﻤﻌﺒﻮﺩ‬ ‫ﺇﻟﻰ ﻣﻦ ﻏﻤﺮﺗﻨﻲ ﺑﺤﻨﺎﻧﻬﺎ ﻭ ﻛﺎﻧﺖ ﻭ ﻣﺎﺯﺍﻟﺖ ﺍﻟﺒﻠﺴﻢ ﻭ ﺍﻟﺪﻭﺍء ﻳﺎ ﺭﻣﺰ ﺍﻟﺤﺐ ﻭ ﺍﻟﻌﻄﺎء‬ ‫‪....‬ﺃﻣﻲ ﺣﻔﻈﻬﺎ ﺍﷲ ﺇﻟﻰ ﻣﻦ ﺭﺑﻨﻲ ﻋﻠﻰ ﺍﻟﻔﻀﻴﻠﺔ ﻭ ﺍﻷﺧﻼﻕ ﻭ ﻛﺎﻥ ﺳﻨﺪﺍ ﻭ ﺗﺎﺟﺎ‬ ‫ﺃﺭﻓﻊ ﺑﻪ ﺭﺃﺳﻲ ﺇﻟﻰ ﻣﻦ ﻋﻠﻤﻨﻲ ﺃﻧﻲ ﺧﻠﻘﺖ ﻟﻠﻨﺠﺎﺡ ﻭ ﻟﻴﺲ ﻟﻠﻔﺸﻞ ﺃﺑﻲ ﺃﻃﺎﻝ ﺍﷲ ﻓﻲ ﻋﻤﺮﻩ‬ ‫ﺇﻟﻰ ﻣﻦ ﻛﺎﻧﻮﺍ ﺳﻨﺪﺍ ﻭ ﻋﻮﻧﺎ ﻟﻲ ﻃﻴﻠﺔ ﻣﺸﻮﺍﺭﻱ ﺍﻟﺪﺭﺍﺳﻲ ﺇﺧﻮﺗﻲ ﻭ ﺃﺧﻮﺍﺗﻲ ﺍﻟﻜﺮﺍﻡ ﺣﻔﻈﻬﻢ ﺍﷲ‬ ‫ﺇﻟﻰ ﻛﻞ ﺍﻵﻫﻞ ﻭ ﺍﻷﻗﺎﺭﺏ ﻭ ﺃﺻﺪﻗﺎء ﺍﻟﻌﻤﺮ ﻭ ﺍﻟﻄﻔﻮﻟﺔ ﻭ ﺇﻟﻰ ﻛﻞ ﻣﻦ ﻭﺳﻌﺘﻬﻢ ﺫﺍﻛﺮﺗﻲ‬ ‫ﻭ ﻟﻢ ﺗﺴﻌﻬﻢ ﻣﺬﻛﺮﺗﻲ‪.‬‬ ‫ﺇﻟﻰ ﻣﻦ ﺷﺎﺭﻛﻨﻨﻲ ﻓﻲ ﺇﻋﺪﺍﺩ ﻫﺬﻩ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺘﻮﺍﺿﻊ ﻓﺎﻃﻤﺔ ﻭﺯﻫﺮﺓ‬ ‫ﺇﻟﻰ ﻳﻨﺎﺑﻴﻊ ﺍﻟﻌﻠﻢ ﻭ ﺍﻟﻤﻌﺮﻓﺔ ﺃﺳﺎﺗﺬﺗﻲ ﻓﻲ ﺍﻟﻄﻮﺭ ﺍﻟﺠﺎﻣﻌﻲ‬ ‫ﻭ ﺇﻟﻰ ﻛﻞ ﺍﻟﺴﺎﺋﺮﻳﻦ ﻋﻠﻰ ﻃﺮﻳﻖ ﺍﻟﻬﺪﻯ‪.‬‬ ‫‪.....‬ﺳﻬﺎﻡ‪.....‬‬.

(22) ‫

(23) ااول‪:‬‬ ‫ا ‬ ‫‪01‬‬ ‫‪02‬‬ ‫‪03‬‬ ‫‪04‬‬ ‫‪05‬‬ ‫‪06‬‬ ‫‪07‬‬ ‫‪08‬‬. ‫اان‬ ‫ ا

(24) و ا‬ ‫ ز ا اط ا‬ ‫إ ادات ا‪+‬ا* ا)و وا('& ‪$%‬ل ا"!ة ‪2011/2007‬‬ ‫ ‪) 1‬ه ا( ادات ‪$%‬ل ا"!ة ‪2011/2007‬‬ ‫*‪ 23‬ا‪ +‬دة & ا‪+‬ا* ‪$%‬ل ا"!ة ‪2011/2007‬‬ ‫‪ 6‬ر ا"‪4‬ت ‪$%‬ل ا"!ة ‪2011/2007‬‬ ‫إهت *"‪4‬ت ا!‪ 3‬وا!‪$% +‬ل ا"!ة ‪2011/2007‬‬ ‫‪ 74‬ا( ادات و ا"‪4‬ت ‪+‬ا* ا

(25) ‪$%‬ل ا"!ة ‪2011/2007‬‬. ‫ا ‬ ‫‪23‬‬ ‫‪32‬‬ ‫‪99‬‬ ‫‪100‬‬ ‫‪100‬‬ ‫‪101‬‬ ‫‪102‬‬ ‫‪102‬‬. ‫

(26) ا

(27) ل‪:‬‬ ‫ا ‬ ‫‪01‬‬ ‫‪02‬‬ ‫‪03‬‬ ‫‪04‬‬. ‫اان‬ ‫ا‪ 9:‬ا!‪< 8‬دارة ا; ‬ ‫ا‪ 9:‬ا!‪

(28) 8‬‬ ‫*‪4"* 23‬ت ا!‪ 3‬وا!‪$% +‬ل ا"!ة ‪2011/2007‬‬ ‫أ‪7‬ة * ">= ‪+‬ا* ا

(29) ‪2011/2007‬‬. ‫ا ‬ ‫‪95‬‬ ‫‪98‬‬ ‫‪102‬‬ ‫‪103‬‬.

(30) ‫اس‬ ‫

(31) ‪..............................................................................................‬أ‬ ‫ا اول‪ :‬ا ه آ و ه ا

(32) ‬ ‫"!‪07..................................................................................................‬‬ ‫ا!‪ #$%‬اول‪ :‬ا‪

(33) ,-‬م ا*داري ا' آي‪08..........................................................‬‬ ‫ا!‪ 012‬اول‪ ./" :‬ا‪

(34) ,-‬م ا*داري ا' آي‪08...............................................‬‬ ‫ا!‪ 012‬ا‪ :3

(35) 4‬أ اع ا‪

(36) ,-‬م ا*داري ا' آي‪08...............................................‬‬ ‫ا!‪ 012‬ا‪

(37) :#

(38) 4‬ت ا‪

(39) ,-‬م ا*داري ا' آي‪09............................................‬‬ ‫ا!‪ 012‬اا‪ :78‬أ‪ 9:‬و ‪%‬رات ا‪

(40) ,-‬م ا*داري ا' آي‪11....................................‬‬ ‫ا!‪ #$%‬ا‪

(41) :3

(42) 4‬ه ا و ا

(43) ‪12..........................................................‬‬ ‫ا!‪ 012‬اول‪ :‬ا و ا

(44) ت ا

(45) ‪12....................................................

(46) /8‬‬ ‫ا!‪ 012‬ا‪ :3

(47) 4‬ا ا و;‪19......................................................

(48) /%‬‬ ‫ا!‪ 012‬ا‪ :#

(49) 4‬ا? إ اد و"‪ =-‬ا!ا و ا<

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