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Factual Management In Judgment Before The Algerian Court Of Auditors And The French Financial Jurisdictions
[La Gestion De Fait En Jugement Devant La Cour Des Comptes Algerienne Et Les Juridictions Financieres Francaises]

Author

Listed:
  • Mohamed Hanafi

    (UJML3 Droit - Université Jean Moulin Lyon 3 - Faculté de Droit - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

Abstract

La gestion de fait est considérée par les deux règlementations financières algérienne et française comme une gestion financière irrégulière qui caractérise les opérations effectuées par un comptable non désigné par le ministre des finances.Cette gestion se distingue à cet effet, de la caisse noire qui est une caisse secrète réservée aux fonds maniés par les comptables de fait. En tant qu'irrégularité, cette gestion était à l'origine une construction jurisprudentielle résultant des seules communes 1 .

Suggested Citation

  • Mohamed Hanafi, 2024. "Factual Management In Judgment Before The Algerian Court Of Auditors And The French Financial Jurisdictions [La Gestion De Fait En Jugement Devant La Cour Des Comptes Algerienne Et Les Juridictions," Post-Print hal-04803734, HAL.
    • Handle: RePEc:hal:journl:hal-04803734
    Note: View the original document on HAL open archive server: https://univ-lyon3.hal.science/hal-04803734v1
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    File URL: https://univ-lyon3.hal.science/hal-04803734v1/document
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