‫اﻟﻘﺎﻧﻮن اﻟﺘﻨﻈﻴﻤﻲ ﻟﻠامﻟﻴﺔ وإﺻﻼح اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ ﺑﺎﳌﻐﺮب‬

‫ﻋﺜامن ﻣﻮدن‬
‫رﺋﻴﺲ ﻣﻨﺘﺪى اﻟﺒﺎﺣﺜني ﺑﻮزارة اﻹﻗﺘﺼﺎد واﳌﺎﻟﻴﺔ‬
‫ﺑﺎﺣﺚ ﰲ اﳌﺎﻟﻴﺔ ﺑﺠﺎﻣﻌﺔ ﻣﺤﻤﺪ اﻟﺨﺎﻣﺲ ﺑﺎﻟﺮﺑﺎط‬

:‫ﻣﻠﺨﺺ اﻟﺪراﺳﺔ‬
‫ﺗﺘﻄﺮق ﻫﺬه اﻟﺪراﺳﺔ اﻟﺘﻲ ﺗﺄيت ﺗﺤﺖ ﻋﻨﻮان " اﻟﻘـﺎﻧﻮن اﻟﺘﻨﻈﻴﻤـﻲ ﻟﻠامﻟﻴـﺔ وإﺻـﻼح اﳌﺎﻟﻴـﺔ اﻟﻌﻤﻮﻣﻴـﺔ ﺑـﺎﳌﻐﺮب" إﱃ‬
‫ ﺑﺈﻋﺘﺒـﺎر ﻫـﺬا اﻷﺧـري دﺳـﺘﻮرا ﻟﻠامﻟﻴـﺔ‬،‫اﻟﻌﻼﻗﺔ ﻣﺎ ﺑني إﺻﻼح اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ ﺑـﺎﳌﻐﺮب واﻟﻘـﺎﻧﻮن اﻟﺘﻨﻈﻴﻤـﻲ ﻟﻠامﻟﻴـﺔ‬
.‫ ﻻ ﻳﺴﺘﻘﻴﻢ أي إﺻﻼح ﺑﺪوﻧﻪ‬،‫اﻟﻌﻤﻮﻣﻴﺔ‬
‫ ﺑـﺎﻟﺨﻮض ﰲ ﺳـﻴﺎﻗﺎﺗﻪ اﻟﺪوﻟﻴـﺔ‬،‫ مبﺤﺎوﻟـﺔ رﺻـﺪ ﻟﻠﺴـﻴﺎق اﻟﻌـﺎم ﻟﻺﺻـﻼح اﳌـﺎﱄ ﺑـﺎﳌﻐﺮب‬،‫ﻛام ﺗﻘﻮم اﻟﺪراﺳﺔ ﻣﻦ ﺟﻬﺔ‬
،‫ وﻣﻦ ﺟﻬﺔ أﺧﺮى ﺗﺴﺘﻌﺮض اﳌﺮﺗﻜﺰات اﻟﺮﺋﻴﺴﻴﺔ اﻟﺘﻲ ﺟﺎء ﺑﻬﺎ اﻟﻘﺎﻧﻮن اﻟﺘﻨﻈﻴﻤﻲ اﻟﺠﺪﻳﺪ ﻟﻠامﻟﻴـﺔ ﺑـﺎﳌﻐﺮب‬، ‫واﻟﻮﻃﻨﻴﺔ‬
‫ ﻣﻦ ﺧﻼل ﺗﻜـﺮﻳﺲ ﻣﻘﺎرﺑـﺔ‬،‫ واﻟﺬي اﺳﺘﻬﺪف ﺗﺤﺪﻳﺚ اﻟﺘﺪﺑري اﳌﺎﱄ اﻟﻌﻤﻮﻣﻲ‬130-13 ‫وﻫﻮ اﻟﻘﺎﻧﻮن اﻟﺬي ﻳﺤﻤﻞ رﻗﻢ‬
‫ وإﻗﺮار ﻣﺴﺎﻃﺮ ﻣﺮاﻗﺒﺔ ﻣﺎﻟﻴﺔ ﺗﻘـﻮم‬،‫ وﺗﺮﺷﻴﺪ اﻹﻧﻔﺎق اﻟﻌﻤﻮﻣﻲ‬،‫ﺟﺪﻳﺪة ﻟﺘﺪﺑري اﳌﺎﻟﻴﺔ ﺗﺘﺘﻮﺧﻰ ﻋﻘﻠﻨﺔ اﳌﻮارد اﻟﻌﻤﻮﻣﻴﺔ‬
‫ ﺗﻌﺰﻳﺰ ﻧﺠﺎﻋﺔ اﻟﺘﺪﺑري اﻟﻌﻤـﻮﻣﻲ ﻋـﱪ ﺗﻌﺰﻳـﺰ ﻧﺠﺎﻋـﺔ‬،‫ وذﻟﻚ ﻣﻦ ﺧﻼل ﻣﺮﺗﻜﺰات رﺋﻴﺴﻴﺔ وﻫﻲ‬،‫ﻋﲆ اﻟﻔﻌﺎﻟﻴﺔ واﻟﺠﻮدة‬
.‫ وﺗﺪﻋﻴﻢ دور اﻟﱪﳌﺎن ﰲ ﻣﺠﺎل ﻣﺮاﻗﺒﺔ اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬،‫ وﺗﻘﻮﻳﺔ ﺷﻔﺎﻓﻴﺔ اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬،‫اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
‫اﻟﻜﻠامت اﻟﺪاﻟﺔ‬
.‫إﺻﻼح اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ ﺑﺎﳌﻐﺮب‬-‫ اﳌﺎﻟﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬- ‫ اﳌﺎﻟﻴﺔ‬-‫اﻟﻘﺎﻧﻮن‬
Abstract
This study, which comes under the title of "The Law of Organization of Finance and Reform
of Public Finance in Morocco” the relationship between the reform of the public finances in
Morocco and the law of regulation of finance, considering the latter as a constitution.
On the one hand, the study attempts to monitor the general context of financial reform in
Morocco by going into its international contexts and on the other hand reviews the main
pillars of the new financial regulation morocco, the law that carries the number 13-130, which
aimed to modernize the public financial measure, through to dedicate a new approach to
financial management that seeks to rationalize public resources, rationalize public expenditure,
and approve decisions Financial control based on efficiency and quality, through key pillars,
namely, enhancing the efficiency of public administration by enhancing the efficiency of
public finances, strengthening fiscal transparency, and strengthening the role of Parliament in
the area of public finances.
Keywords
Law - Finance - Public Finance - Public Finance Reform in Morocco.