Topic outline

  • General

    عنوان المادة: المالية العــــــــــــــــامة

    الوحدة: وحدة التعليم الأفقيــــــــــــــة

    المؤلف: حسين قوادرة، أستاذ محاضر ب

    hocine751@yahoo.frالبريد الإلكتروني

    تاريخ تصميم الدرس: 2021/11/07

    data:image/jpeg;base64,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

    الجمهور المستهدف: طلبة السنة الثالثة، تنظيم سياسي وإداري

    الأهداف البيداغوجية

    تمكين الطالب من التعرف على أهمية المالية العامة للدولة بمختلف تفرعاتها خصوصا ما تعلق بالنفقات العامة، الإيرادات العامة والموازنة العامة للدولة، مع استكشاف أهمية السياسة المالية للدولة في إدارة شؤون الدولة وتوظيفها في معالجة الاختلالات الاقتصادية والاجتماعية وحتى السياسية

  • الفصل الأول المالية العامة- مدخل معرفي

    إن علم المالية العامة هو ذلك العلم الذي يهتم بدراسة المشاكل المتعلقة بالحاجات العامة وتخصيص المال اللازم لإشباعها، لذلك فإن تعريف وتحديد نطاق الحاجات العامة من الأهمية بمكان لتحديد نطاق النشاط المالي للدولة في سبيل إشباع هذه الحاجات العامة، ويعرف علم المالية أنه العلم الذي يتخصص في دراسة كيفية تنظيم النفقات والإيرادات العامة والميزانية العامة بحيث يعمل على تحقيق الأهداف الاقتصادية والاجتماعية المستوحاة من الفلسفة التي تتبناها الدولة، أو هو ذلك العلم يبحث عن نشاط الدولة عندما تستخدم الوسائل المالية لتحقيق أهدافها السياسية الاقتصادية والاجتماعية.