المالية العامةالمالية المحلية
الأمر بالتسخير O/Rفي تنفيذ الميزانية
يعد الأمر بالتسخير احدى الإمكانات التي وضعت رهن اشارة الآمر بالصرف في صرف النفقات، ويتحمل الآمر بالصرف لوحده المسؤولية الكاملة في ذلك…لكن هناك ضوابط وشروط لممارسة هذا النوع من التدبير..
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