As políticas públicas de patrimônio cultural em museus adotadas no Brasil e no México exemplificam como os modelos de desenvolvimento, os arranjos institucionais da administração pública e a governança das políticas públicas refletem as mudanças que historicamente ocorreram nos Estados latino-americanos. Esta tese centrou-se na hipótese de que a transformação do \"pequeno\" Estado liberal do século XIX (com função apenas de garantir a propriedade e os contratos) para o \"grande\" Estado social do século XX (com responsabilidade de manter inúmeros serviços sociais) praticamente inviabilizou a racionalidade instrumental defendida pela administração burocrática tradicional weberiana e contribuiu para a crise fiscal dos Estados da América Latina do final do século XX. A investigação recorreu ao estudo comparado de Brasil e México a partir de pesquisa documental e de entrevistas com gestores dos órgãos nacionais de patrimônio, seguidas de um esforço de revisão bibliográfica que forneceu substrato teórico e metodológico para a tese. Os dados coletados, tratados e analisados, levaram à conclusão de que os dois países passaram por processos semelhantes de institucionalização das políticas de museus, em períodos históricos diferentes, sendo que a expansão dessas políticas relacionada, nos dois casos, à consolidação de um projeto nacional que buscava afirmação internacional e que recaem sobre processos de empresariamento urbano que paradoxalmente \"transformam em mercadoria\" a cultura. As crescentes críticas da sociedade à inoperância do modelo burocrático para apresentar respostas às demandas por serviços públicos cada vez mais complexos inseriram o modelo gerencial da administração pública nas agendas políticas locais dos dois países. Inspirado nos paradigmas da administração de empresas, o modelo se estruturou a partir do discurso de que o setor privado teria maior capacidade de atender às demandas sociais quando comparado ao setor público.Contudo, o modelo, que prometia superar as limitações e avançar na qualidade dos serviços e das políticas públicas em geral, não logrou o sucesso preconizado e foi parcialmente abandonado na maioria dos países latino-americanos, como foi o caso do Brasil. Os países que experimentaram governos de esquerda e centro-esquerda construíram uma agenda alternativa de desenvolvimento no início do século XXI, abrindo espaço para a construção e a disputa de novos valores sociais e para a tentativa de se implementar um modelo alternativo de administração pública denominado \"reorientação participativa para os serviços públicos\". Assim, conjuntamente às políticas neodesenvolvimentistas adotadas em parcela da América Latina, caracterizadas por se constituírem como um modelo híbrido, composto por traços liberais e neoliberais, por um lado, e, por outro, de bem-estar social e desenvolvimentista, deram origem a uma administração pública também hibrida. Esse modelo se caracterizou pela retomada do protagonismo do Estado, pela ênfase na construção de sistemas de políticas públicas, pela valorização da qualidade dos serviços públicos prestados, pela radicalização da participação social e pelo destaque às funções e aos valores exclusivos do setor público, com foco na responsabilização. Enquanto isso, o México reforçou sua opção por um modelo neoliberal de desenvolvimento, sem, contudo, implementar plenamente um modelo gerencial de administração pública, mantendo suas políticas públicas de patrimônio cultural em museus estagnadas, mas com ilhas de excelência, com museus de qualidade internacional, desenvolvidos num momento histórico em que o país contava com um projeto desenvolvimentista. / Public policies for cultural assets in museums adopted in Brazil and Mexico are an example of how development models, institutional arrangements of public administration and the government of public policies reflect the changes that historically took place in the Latin American States. This dissertation focused on the assumption that the transformation of the \"little\" 19th-century liberal State (whose function was merely ensure private property and contracts) into the \"great\" 20th-century social State (whose responsibility is to provide a number of social services) virtually made it infeasible to implement the instrumental rationality advocated by Weber´s traditional bureaucratic administration and contributes to deepen the tax crisis in the Latin American States by the end of the 20th century. The investigation compared Brazil and Mexico through documental research and interviews with managers of national asset bodies, followed by an effort of bibliographical review which provided theoretical and methodological substance for the dissertation. Data was collected, treated and analyzed, which led to the conclusion that both countries went through similar processes of institutionalization of their museum policies, at different times, and the expansion of such policies is related, in the two cases, to the consolidation of national project that sought international affirmation and which affect the processes of urban enterpreneurship that paradoxically \"change culture into a commodity\". The increasing criticism by society to the inoperativeness of the bureaucratic model in providing responses to the demands for public services that are more and more complex made way to the managerial models of public administration in local political agendas in both countries. Inspired in the paradigms of business administration, the model was structured around the discourse that the private sector would have greater capacity to meet the social demands when compared to the public sector. However, the model, which promised to overcome the limitations and improve the quality of public services and policies in general, did not achieve the expected success and was partly abandoned in most Latin American countries, as was the case in Brazil. Countries experiencing moderate left- and left-wing governments were able to build an alternate agenda of development in the early 21st century, making room for the construction of and contention for new social values and the attempt to implement an alternate model of public administration called \"participative reorientation of public services\". Thus, together with the neo-developmental policies adopted in part of Latin America, whose main feature is the fact that they are a hybrid model, consisting of liberal and neoliberal traits, on one hand, and developmental social welfare on the other hand, gave rise to a public administration that is also hybrid. This model was characterized by the resume of the State playing the main role, by the emphasis on the building of public-policy systems, by the increase in the quality of the public services provided, by the radicalization of social participation, and by the highlight given to the functions and values that are exclusive of the public sector, focusing on accountability. Meanwhile, Mexico reinforced the country´s option for a neoliberal development model; however the managerial model of public administration was never fully implemented as the public policies of cultural assets in museums stagnated, even if with islands of excellence as in museums of international standard, implemented in a historical moment when the country relied on a developmental project.

Made available in DSpace on 2017-07-10T16:17:02Z (GMT). No. of bitstreams: 1 1Dissertacao Keila Batista.pdf: 1215049 bytes, checksum: 99913e6a6f7566393f6dfdcef8b93968 (MD5) Previous issue date: 2012-03-08 / This work was carried out aiming at analyzing the theoretical produced from the 1990s period in the field of educational research about the Political-Pedagogical Project in order to identify which is the design of PPP expressed by researchers who have been addressing this issue; what difficulties they point in the production process of the project and the reflections they present on the limits of its production facing the educational policies implemented, especially since the 1990s, and thus on the economic, political and ideological context when it is produced. The study is organized into three chapters. In the first chapter, entitled "The Political and Ideological Context in which the Process of Preparing the Political-Pedagogical Project Emerges", we discuss the process of democratization of Brazilian society in the 1980s, aspects of democratization, the process of democratization of education from proposals organized by the Forum for Education in the Assembly in Defense of Public and Free Education, the enactment of the Federal Constitution of 1988 and the Law of Guidelines and Bases of National Education no. 9394/96, documents which highlight principles related to democratic governance and the development and implementation of pedagogical proposals. Then we focus on the assumptions of neo-liberalism and elements of the ideology of postmodernism, which reflect the assumptions that support the reforms implemented in the 1990s. In the second chapter, our main concern is to present the concept of Political-Pedagogical Project, the difficulties and limitations mentioned by the authors regarding the document. In the third chapter, guided by the light of the considerations set out in previous chapters, our intention was to develop a theoretical analysis produced from 1990 about the PPP trying to check whether the concept of PPP as a document of responsibility of the school is the result of how this project is treated in theoretical work that addresses this issue and determine whether such concept incorporates elements present in theoretical liberalism, State reform and the ideology of post-modernism. In the final considerations, within the limits of the study, we recovered aspects that we consider fundamental for reflection on the theoretical work concerning the Political-Pedagogical Project. / Nosso objetivo com o desenvolvimento deste trabalho foi analisar o referencial teórico produzido a partir do período de 1990 no campo da pesquisa em educação a respeito do projeto político-pedagógico, tendo em vista identificar qual é a concepção de PPP que expressam os pesquisadores que tem se debruçado sobre esta temática. Quais as dificuldades que apontam no processo de produção do projeto e se apresentam reflexões a respeito dos limites de sua elaboração frente às políticas educacionais implementadas, sobretudo a partir da década de 1990, e deste modo, sobre o contexto econômico, político e ideológico em que é produzido. O estudo está organizado em três capítulos. No primeiro capítulo intitulado, O contexto político e ideológico em que emerge o processo de elaboração do Projeto Político- Pedagógico discutimos o processo de democratização da sociedade brasileira na década de 1980. Os aspectos da redemocratização, o processo de democratização da educação a partir das propostas organizadas pelo Fórum de Educação na Constituinte em Defesa do Ensino Público e Gratuito. Da promulgação da Constituição Federal de 1998 e da Lei de Diretrizes e Bases da Educação Nacional nº 9394/96, documentos que destacam princípios referentes à gestão democrática e a elaboração e execução da proposta pedagógica. Em seguida, tratamos dos pressupostos do neoliberalismo e de elementos da ideologia da pós-modernidade que traduzem os pressupostos que sustentam as reformas implementadas na década de 1990. No segundo capítulo, nossa preocupação é apresentar a concepção de Projeto Político- Pedagógico, as dificuldades e limites apontados pelos autores em relação ao documento. No terceiro capítulo, a luz das considerações estabelecidas nos capítulos anteriores, nossa intenção foi desenvolver a análise do referencial teórico produzido a partir do período de 1990 a respeito do PPP, procurando verificar se a concepção de PPP como um documento de responsabilidade da escola, é resultado da forma como este projeto é tratado na produção teórica, que aborda essa temática, bem como verificar se tal concepção incorpora elementos teóricos presentes no liberalismo, na reforma do Estado e na ideologia da pós-modernidade. Nas considerações finais, nos limites do estudo realizado, recuperarmos aspectos que consideramos fundamentais para a reflexão em torno da produção teórica referente ao Projeto Político-Pedagógico.

La présente thèse s’attache à analyser les transformations de la mobilisation des agents publics locaux au cours des années 1990 – 2000 en Allemagne, en France et au Royaume-Uni. Elle interroge l’agencement des modalités nationales et supranationales dans le cadre de la mobilisation des agents des collectivités locales, sous forme de système de mobilisation. Elle se propose de construire un cadre d’analyse s’appuyant sur la sociologie du travail et la sociologie politique. Afin de mener à bien notre analyse, nous avons développé un outil analytique qui permet de dépasser les données brutes pour leur donner plus de sens et permettre une comparaison internationale des transformations en cours au regard de leur inscription dans des contextes socio-historiques spécifiques, bien qu’interconnectés. Ce travail passe par la recherche des déterminants pesant sur la mobilisation des agents publics locaux, en appréhendant leur découpage catégoriel au-delà de l’horizon statistique. La rupture qui est introduite par la réforme de l’Etat ne prenant pleinement sens qu’au regard de la comparaison avec la situation antérieure, l’historicité du phénomène sera au cœur de notre analyse. / This thesis intends to analyze the transformations of mobilizinglocal publicworkforcethrough the years 1990 - 2000 in Germany, France and United Kingdom. It questions the patterns of national and supranational arrangements in the context of mobilizing local authorities’ workforce as “mobilization system”. It then proposes to construct an analytical framework based on both labour sociology and political sociology. To complete our analysis, we have developed an analytical tool that overcomes the raw data to allow international comparison of current transformations in regard to specific socio-historical contexts, yet linked. This is done through researching the determinants weighing mobilization systems in apprehending their categorical cutting beyond the common statisticalhorizon. The discontinuity introduced by the reform of the State comes to full meaning only in the light of the comparison with the previous situation, so the historicity of the phenomenon is at the heart of our analysis.

Submitted by Elesbão Santiago Neto (neto10uepb@cche.uepb.edu.br) on 2018-04-11T19:31:48Z No. of bitstreams: 1 PDF - Messias Rafael Batista.pdf: 42152048 bytes, checksum: 1744d60d6639e56aab69c45888231428 (MD5) / Made available in DSpace on 2018-04-11T19:31:48Z (GMT). No. of bitstreams: 1 PDF - Messias Rafael Batista.pdf: 42152048 bytes, checksum: 1744d60d6639e56aab69c45888231428 (MD5) Previous issue date: 2011-10-27 / CAPES / The socioeconomic development of societies is a recurring theme of the scientific research in the end of the twentieth century in developing States. In this way, it is important to understand what are the main elements that make up the increased capacity of a State, when dealing to act as major investor to social modernization. After World War II, The genesis of the Third World and its demand for development, make historical matrices necessary to understand two elements that are fundamental in the process of social modernization of developing nations: the foreign policy and the technical improvement of bureaucracy. In this perspective, the aim ofthis paper is to analyze Brazil’s behavior in concerce its development strategy, particularly in the directions of its foreign policy and social modernization in the last ten years. Thus, seeking to understand the gap in the developing model in the 90s, and the configuration of the developing model the last decade. / O desenvolvimento socioeconômico da sociedades é tema recorrente na pesquisa cientifícia do final do século XX, em Estados em desenvolvimento. Neste sentido, torna-se importante compreender quais são os elementos principais que compoem o aumento das capacidades de um Estado, quando incubido de agir como investidor majoritário para a modernização social. A genese do Terceiro Mundo, após a Segunda Guerra Mundial, e sua demanda por desenvolvimento, motam as matrizes históricas necessárias a compreensão de dois elementos que tornaram-se fundamentais no processo de modernização social de nações em desenvolvimento: a política externa e o aperfeiçoamento técnico da burocracia. Nesta perspectiva, o presente trabalho objetiva analisar o comportamento do Brasil, no que concerce a sua estratégia de desenvolvimento, principalmente no direcionamentos de sua política externa e de modernização social nos últimos dez anos. Assim, buscando compreender o hiáto no modelo desevolvimentista na década de 1990, e a configuração do modelo neodesenvolvimentista na última década.

Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2017-11-28T18:56:59Z No. of bitstreams: 2 Dissertação - Rafael Moreira do Carmo - 2014.pdf: 2472320 bytes, checksum: 396dab517f8ac6449dad10483234a625 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-11-29T10:47:08Z (GMT) No. of bitstreams: 2 Dissertação - Rafael Moreira do Carmo - 2014.pdf: 2472320 bytes, checksum: 396dab517f8ac6449dad10483234a625 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-11-29T10:47:08Z (GMT). No. of bitstreams: 2 Dissertação - Rafael Moreira do Carmo - 2014.pdf: 2472320 bytes, checksum: 396dab517f8ac6449dad10483234a625 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-12-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The present research seeks to understand how the process of intensification and precarization of the teaching work carried out in the middle-level public school in the state of Goiás occurs. The methodological approach used is based on qualitative analysis based on historical-dialectical materialism as a methodological basis general. The research was carried out through documentary and discourse analysis as techniques of data extraction capable of identifying the essential guidelines present in laws, projects and public policies for the country's education, particularly in the state of Goiás. the intensification and precariousness of teaching work are phenomena that directly point to the incorporation of the educational discourse of business matrix into official public policies, especially those directly related to educational reform. This, in turn, is organized from a general plan based mainly on the adoption of school education based on goals, results, incentive to competition, individual merit and the creation of national and local rankings of performance. It is also possible to highlight the teacher's accountability for school failure and the need to adopt new pedagogical practices that are consistent with the needs of the training of docile labor for the market, which suggests, in turn, that the policies analyzed and the intensification of teaching work as a result of this process has its way of incorporating the needs of the capitalist market within schools. / A presente pesquisa busca compreender como ocorre o processo de intensificação e precarização do trabalho docente realizado na escola pública de nível médio, no estado de Goiás. A abordagem metodológica utilizada baseia-se na análise qualitativa realizada com base no materialismo histórico-dialético enquanto base metodológica geral. A investigação foi realizada por meio da análise documental e do discurso como técnicas de extração de dados capazes de permitir a identificação das diretrizes essenciais presentes em leis, projetos e políticas públicas para a educação do país, particularmente do estado de Goiás. O estudo sugere que a intensificação e precarização do trabalho docente são fenômenos que apontam diretamente para a incorporação do discurso educacional de matriz empresarial nas políticas públicas oficiais, sobretudo, aquelas diretamente relacionadas com a reforma educacional. Esta, por sua vez, organiza-se a partir de um plano geral pautado, principalmente, na adoção da educação escolar baseada em metas, resultados, no incentivo à competição, no mérito individual e na criação de rankings nacionais e locais de desempenho. Pode-se destacar, além disso, a responsabilização docente pelo fracasso escolar e pela necessidade de adoção de novas práticas pedagógicas condizentes com as necessidades de formação de mão de obra dócil para o mercado, o que sugere, por sua vez, que as políticas analisadas e a intensificação do trabalho docente, fruto desse processo, tem seu modo de ser na incorporação das necessidades do mercado capitalista dentro das escolas.

Made available in DSpace on 2016-08-17T13:54:27Z (GMT). No. of bitstreams: 1 Dissertacao James.pdf: 1080825 bytes, checksum: be2ad38da78b9af47445135cfb0b5925 (MD5) Previous issue date: 2012-06-25 / This study is in the line of research State and Educational Management. It analyzed the impacts of economic transformations and their impact on educational guidelines implemented in 1990, in the sense to adapt the educational structure demands from big capital. In trying to understand the part, I mean, the expressions of neoliberalism in education policy in the State of Maranhão in the period 1995 to 2002, total, initially characterized the State, politics, Crises of Capital, the reform of the State, the Catholic Reform and its consequences within national educational and local. We discuss about the economic and political biases in Maranhão to perceive the presence of the multiple determinants of macro policy in the administrative structure of Maranhão and forwards provided on basic educational policy. The Organization of this research took in historical-critical approach, since the reality is contradictory and multifaceted and this poll has the fundamental interest of bringing the most studied reality. Accordingly, while methodological procedure made sure the use of documentary and bibliographic research, through field more or less structured interview. In bibliographic search worked with several authors, among which we highlight: Marx (1983), Coggiola (2009), Lenin (2010), Kosík (1976), Frigotto (1999), Mészáros (2005), Shiroma (2007), Silva (2001) and Luz Junior (2009). Showed that in the design of the subject of the search, there was an intense process of precarization teaching and teaching work in public school education, I mean, in infrastructure and working, in the form of temporary teachers ' contracts, wage conditions of temporary teachers. It was noted that the understanding of the subject of research in the foreground by the hand of Government was the great leap of quality in basic education of Maranhão by the subject of the research leaders and researchers perceive antagonistically analysis existed educational policy as a mechanism of permanence and deepening insecurity teaching and teaching work, because the main goal was to the quantitative aspect of registrations and the generation of school flow that would immediately on loans the Federal Government and world organisms. / Este estudo situa-se na linha de pesquisa Estado e Gestão Educacional. Nele analisamos os impactos das transformações econômicas e suas repercussões sobre as diretrizes educacionais implementadas nos anos de 1990, no sentido de adequar a estrutura educacional às exigências oriundas do grande capital. Na tentativa de integrar a parte, isto é, as expressões do neoliberalismo no trabalho docente ao todo, caracteriza-se o Estado, a Política, as Crises do Capital, a Reforma do Estado, a contrarreforma e as suas consequências no âmbito educacional nacional e local. Discutimos os vieses políticos e econômicos no Maranhão a fim de perceber a presença dos múltiplos determinantes da macropolítica na estrutura administrativa do Maranhão e os encaminhamentos dados na política local de educação básica. A organização do trabalho pautou-se na abordagem histórico-crítica, uma vez que a realidade é contraditória e multifacetada, e esta pesquisa tem o interesse fundamental de aproximar ao máximo essas expressões da realidade estudada. Nesse sentido, fez-se o uso da entrevista semiestruturada, enquanto procedimento metodológico. De acordo com a concepção da totalidade dos sujeitos da pesquisa existe um processo intenso de precarização do ensino e do trabalho docente na Rede Pública de Ensino, ou seja, na infraestrutura e de trabalho, na forma de contratos dos professores temporários, bem como nas suas condições salariais. Constatou-se que, na compreensão dos entrevistados, em primeiro plano, na visão do governo, seria dado o grande salto de qualidade na educação básica do Maranhão, enquanto os dirigentes sindicais e pesquisadores, numa análise antagônica, percebem a política educacional como mecanismo de permanência e aprofundamento da precarização do ensino e do trabalho docente, já que o objetivo principal dessa política visava ao aspecto quantitativo das matrículas e à geração do fluxo escolar que influenciariam de imediato nos empréstimos junto ao Governo Federal e aos organismos mundiais.

The master´s thesis focuses on the reforming of the Czech civil service. The quality of the state administration is one of the most important political and economic topics. By passing the Civil Service Act the representatives aimed at depoliticization, stabilization and professionalization of the situation of civil servants. The main goal is to evaluate the law-making process of the Act and find out if the amendatory proposals and obstructions had the professional and apolitical state administration in view or aimed at lowering of the quality of this Act. Also, the objective is to assess, if the Act meets the requirements stated in the documents regarding the reforming of the Czech civil service. The master´s thesis is divided into four chapters. The first part of the thesis covers the state administration in theory. The second chapter contains a historical overview of the state administration in the territory of the Czech Republic from 1848 up to the present day. The third chapter presents the main documents regarding the reform and their key requirements. Furthermore, the law-making process is analysed and his crucial problems are identified. The final part concentrates on the Civil Service Act and evaluates it with reference to the main requirements stated within the reform.

This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

D’inspiration anglo-saxonne et plébiscités par la Commission européenne, les partenariatspublic-privé, s’ils semblaient exister en diverses formes de montages contractuels complexes,ont fait leur entrée remarquée dans le paysage des contrats administratifs français parl’ordonnance du 17 juin 2004 relative aux contrats de partenariat. Ceux-ci, ayant fait l’objet deplusieurs réformes en 2008 et en 2009, sont, tour à tour, loués, critiqués ou décriés en ce qu’ilsnourrissent ou affectent les mécanismes de droit commun de la commande publique en droitinterne tout en exploitant des interprétations ambiguës quant à leur capacité d’assurer desmissions de service public.Le caractère tant innovant du contrat de partenariat, par ses spécificités relatives au partagedes risques associé à des objectifs de performance, que dérogatoire par une possibilitéd’utilisation conditionnée, plusieurs fois réaffirmé par le Conseil constitutionnel, font de cenouveau mode contractuel un contrat public singulier.A défaut d’existence de toute définition juridique des partenariats public-privé, cette recherche apour objet d’une part, d’analyser en quoi le partage des risques, pilier de cette singularité, estun vecteur de développement du contrat de partenariat et d’autre part, à s’interroger en quoi cedernier est susceptible de constituer un outil de réforme de l’Etat en ses mécanismes decontractualisation. / Private public partnership has noticeably been introduced in the French public law ofgovernment contract by the Act of 17 June of 2004 relative to Partnership contract. Largelyinspired from the Anglo-Saxon system and approved unanimously by the EuropeanCommission, it is noteworthy that prior to the Act private public partnership techniques wereofficiously already in used through different type of complex contractual settings. Subject toseveral reforms in 2008 and 2009, they were successively praised and criticized. Indeed, PPPhas been decried as affecting the national public procurement law and particularly because itsimplementation has been facilitated by different ambiguous construction regarding its capacityto fulfill public service missions.PPP innovates both by its contractual specificity with regards to the sharing of risk arising duringthe performance of contractual obligations and by its derogatory character due to the rule, whichhas frequently been reaffirmed by the Constitutional Court, that the use of PPP is subject tostrict conditions. The two aforementioned distinguishing features made this new contractualengineering a particular public contract law.Notwithstanding the lack of any legal definition of PPP, this research aims firstly to ascertainhow risk sharing, which is the pillar of this instrument, is the driving force behind thedevelopment of partnership contract. This research also aims to determine how PPP, throughits contractual technicalities, can be a tool in the reform of the State.

L’initiative qui a conduit à l’élaboration de cette thèse provient d’un désir d’explorer plus en détail le contenu, les objectifs et la portée de la réforme de la comptabilité de l’État en Algérie. Le cadre juridique et réglementaire comptable actuel souffrait depuis son édification de nombreuses insuffisances et limites qui devaient être complétées avec les nouvelles modalités juridiques et techniques inspirées des standards et des bonnes pratiques internationales. La nouvelle réforme comptable vise à fonder une comptabilité tridimensionnelle de l’État consacrée par de nouvelles normes comptables nationales, un plan comptable de l’État (PCE) et de nouvelles modalités de contrôle et de responsabilité des acteurs. L’analyse de l'état actuel de la réforme, à l’épreuve de la nouvelle gouvernance financière publique, marquée par les exigences de transparence, de performance et de bonne gouvernance, vise à proposer des solutions pour l'amélioration du système national d’une part, et à étudier le rôle de la réforme budgétaire et des normes comptables internationales (IPSAS) dans l’adaptation du nouveau cadre comptable, pour que la comptabilité soit davantage un instrument d'information, de décision et d’appréciation de la situation financière et patrimoniale de l’État, d’autre part. Vu la complexité des formes et de l’étendue des chantiers de la réforme, la transformation comptable recommandée peut prendre une approche globale, qui sera concentrée non seulement sur l'application du cadre législatif et réglementaire (LOLF), c’est-à-dire sur la mise en place de la nouvelle comptabilité, sur la production de comptes publics sincères, fidèles et réguliers, objet de certification et de valorisation par la Cour des comptes, mais également sur la modernisation de la fonction comptable et l’intégration du cadre de la gestion budgétaire et comptable aux fins de la réforme de l’État. / The initiative which led to drawing up this thesis arises of a wish to explore, in more detail, the content, objectives and scope of the Algerian State accounting reform. The current legal and regulatory framework suffered, since its implementation, from many deficiencies and limits which should be completed by new legal and technical procedures based on standards and international good practices. The new accounting reform aims at establishing a three-dimensional State accounting, realized by new national accounting standards, a State accounting plan (SAP) and new ways of control and players responsibility. The analysis of the current state of reform, proof against the new public financial governance, marked by the requirements of transparency, performance and good governance, aims at proposing solutions for the enhancement of the national system, on the one hand, and to study the role of budget reform and international public sector accounting standards (IPSAS) in adapting the new accounting framework, so that accounting becomes more a tool for information, for decision and assessment of the financial and patrimonial situation of the State, on the other hand. Given the complexity of the forms and extent of reform projects, the recommended accounting transformation can take an overall approach which will be concentrated not only through the enforcement of the legislative and regulatory framework (LOLF), or through the implementation of the new accountancy, or the production of true, correct and regular public accounts, which are subjects of certification and valuation by the Court of Auditors, but also through the modernization of the accounting function and the integration of the budgetary and accounting management framework for the purpose of the State reform.