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109

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la Revue de (C.E.N.E.A.P) N 12, Alger juin 1998, P51.
2
112
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-2 " " 1999.307
-3 " " 2004.11
4
- Andre Margairaiz, "la Fraude Fiscale et Ses Succdans" , 2eme dition, Suisse 1977, P175.
115
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2008 2007 2006 2005
2009
.
-1 17 33 .30
135
( :2005 :
:
) :(09 :2005
:

19.044.595.34
19.044.595.34
798
-798
-83
621.921.80
18.422.673.54

32.725.780.76
19.044.595.34
32.725.780.76
:
-100
621.921.80
-01

:
-01

32.725.780.76

:
-100
51.148.454.30
32.103.858.96
51.148.454.30
51.148.454.30
51.148.454.30
: .
136
:
) :(10 :2005
:
-60
-600
2.330.000,00
-70
-700 )(
-601
100.000.00
-701 %20
110.235.60
-602
100.000.00
-702 %08
44.094.24
-603
280.000.00
-703
80.000.00
-604
250.000.00
-704
2.000.00
-605
450.000.00
-705
46.315.56
-606
833.823,40
551.118.00
-706
-607
100.000.00
-707
-608
650.000.00
-708
-609
400.000.00
-61
-610
8.627.565.79
-710
5.067.707.88
..
-611
1.570.569.24
..
-615
-62
-620 ) (
-629
-63
-630
-714
1.989.288.67
-715
70.000.00
480.822.00
-716
120.822.00
..
-719
360.000.00
-631
-633
-720
-721
50.000.00
50.000.00
300.000.00
-722
1.800.000.00
-723
-635
-639
-64
-72
2.250.000.00
150.000.00
-634
171.920.16
-618
-71
241.920,16
33.067.94
-73
-730
-731
552.692.00
459.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
2.000.00
-65
-651
-652
-739
1.218.015.95
-740
200.000.00
-741
-655
-74
31.067.94
30.000.00
4.000.00
-743
89.692.00
3.456.915.00
3.388.965.00
67.950.00
..
-657
255.300.95
-658
732.715.00
-750
3.258.611.36
-751
935.611.36
-752
-753
300.000.00
-754
-663
3.000.00
..
-664
150.000.00
..
-665
400.000.00
-66

-660
-661
-662
-75
-76
4.144.00
4.144.00
3.337.192.00
-666
100.000.00
-760
291.561.00
-667
170.000.00
-761
2.695.005.00
-668
350.626.00
-669
-67
700.000.00
-762 /
500.000.00

-763
..
-670
-68
15.684.46
-77
-79
-69
109.214.04
-798
-83
621.921.80
-799
-82
99.692.00
-820
-826 ) (
-8280

-850
99.622.00
19.044.595.34
-82
5.000.000.00
5.000.000.00
5.567.908.78
-820
4.911.602.46
-827
656.306.32
-829

-850
19.044.595.34
: .
137
:

:
82 5.557.908,78 :.
2005
2005 2006
:
= 82 (-) 2006 82
.2005
= 1.164.616,22 =5.567.908,78 6.732.525,00.
) 1.164.616,22(

740 799 :
740 3.388.965,00 :.
799 5.000.000,00 :.

:
= ) (- .
= 740 ) (+ 799 .
= 8.388.965,00 = 5.000.000,00 + 3.388.965,00.
= 1.164.616,22.
= 7.224.348,78 = 1.164.616,22 8.388.965,00.

.
138
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 552.692,00 + 50.000,00 + 241.920,16 + 833.823,40
5.019.771,56 =3.337.192,00 + 4.144,00.
= 8.388.965,00.
= ) (- = 5.019.771,56 8.388.965,00
= 3.369.193,44.

3.369.193,44 :.
) 5.019.771,56(
) 8.627.565,79(.
:
) :(02 2005
:
/
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00

139
( :2006 :
:
) :(11 :2006
:

21.845.547.36
21.845.547.36
798
-798
-83
637.315.67
21.208.231.69

34.726.188.88
21.845.457.36
34.726.188.88
:
-100
637.315.67
-01

:
-01

34.726.188.88

:
-100
55.934.420.57
34.088.873.21
55.934.420.57
55.934.420.57
55.934.420.57
140
:
) :(12 :2006
:
-60
-600
1.780.000.00
-70
-700 )(
787.468.20
517.194.00
-601
-701 %20
103.438.80
-602
-702 %08
41.375.52
-603
200.000.00
-703
80.000.00
-604
280.000.00
-704
2.000.00
-605
200.000.00
-705
43.459.88
-706
-607
150.000.00
-707
-606
-608
650.000.00
-708
-609
300.000.00
-61
-610
10.295.303.32
-710
5.513.386.20
..
-611
2.130.872.96
..
-615
-62
-620 ) (
-629
-63
-630
-714
2.651.044.16
-715
70.000.00
300.000.00
-716
..
-719
300.000.00
-631
-633
-720
-721
50.000.00
50.000.00
350.000.00
-722
2.000.000.00
-723
-635
-639
-64
-72
2.650.000.00
300.000.00
-634
306.320.16
-618
-71
376.320.16
34.860.70
-73
-730
-731
3.944.972.00
549.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
2.000.00
-65
-651
-652
-739
1.387.310.53
-740
250.000.00
-741
-655
-74
32.860.70
20.000.00
4.000.00
-743
3.391.972.00
3.601.741.00
3.538.741.00
63.000.00
..
-657
256.645.53
-658
860.665.00
-750
4.333.959.08
-751
1.333.959.08
-752
-753
500.000.00
-754
-663
50.000.00
..
-664
300.000.00
..
-665
450.000.00
-66

-660
-661
-662
-75
-76
14.018.00
14.018.00
838.503.00
-666
300.000.00
-760
71.579.00
-667
250.000.00
-761
763.679.00
-668
3.245.00
-669
-67
650.000.00
-762 /
500.000.00

-763
..
-670
-68
16.985.52
-77
-79
-69
259.812.54
-798
-83
637.315.67
-799
-82
150.000.00
-820
-826 ) (
-8280

-850
150.000.00
21.845.547.36
-82
5.500.000.00
5.500.000.00
6.732.525.00
-820
6.057.477.40
-827
675.047.60
-829

-850
21.845.547.36
: .
141
:
= 2006 82 (-) 2007
82 .2006
6.732.525,00 10.562.981,14 = 2006
= 3.830.456,14.
= 740 ) (+ 799 .
= 9.038.741,00 = 5.500.000,00 + 3.538.741,00.
= ) (- .
= 5.208.284,86 = 3.830.456,14 9.038.741,00.

.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 3.944.972,00 + 50.000,00 + 376.320,16 + 787.468,20
6.011.281,36 = 838.503,00 + 14.018,00.
= 9.038.741,00.
= ) (- .
= 3.027.459,64 = 6.011.281,36 9.038.741,00.
2006 2005

.
) 6.011.281,36(
) 10.295.303,32( .
:
142
) :(03 2006
:
/
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00

0,00
( :2007 :
:
) :(13 :2007
:

34.218.359.10
34.218.359.10
798
-798
-83
1.228.232.10
32.990.127.00

118.703.821.98
34.218.359.10
118.703.821.98
:
-100
1.228.232.10
-01

:
-01
118.703.821.98

:
-100
151.693.948.98
117.475.589.88
151.693.948.98
151.693.948.98
151.693.948.98
: .
143
:
) :(14 :2007
:
-60
-600
2.240.000.00
-70
-700 )(
-601
100.000.00
-701 %20
107.899.20
-602
100.000.00
-702 %08
43.159.68
-603
280.000.00
-703
80.000.00
-604
280.000.00
-704
2.000.00
-605
300.000.00
-705
45.333.92
-606
817.888,80
539.496.00
-706
-607
150.000.00
-707
-608
680.000.00
-708
-609
350.000.00
-61
-610
20.515.545.12
-710
10.468.672.36
..
-611
5.046.530.04
..
-615
-62
-620 ) (
-629
-63
-630
-714
4.982.342.72
-715
85.000.00
300.000.00
-716
..
-719
300.000.00
-631
-633
-720
-721
50.000.00
50.000.00
300.000.00
-722
2.580.000.00
-723
-635
-639
-64
-72
3.180.000.00
300.000.00
-634
229.520.16
-618
-71
314.520.16
24.133.48
-73
-730
-731
-642
-732
-643
8.054.600.00
930.000.00
-733
-645
-734
-647
..
-648
-649
2.000.00
-739
-74
22.133.48
-65
-651
-652
1.678.015.11
-740
250.000.00
-741
-655
100.000.00
-743
6.000.00
7.118.600.00
5.851.669.00
5.790.919.00
60.750.00
..
-657
88.600.11
-658
1.239.415.00
-750
4.457.898.08
-751
1.757.898.08
-752
-753
500.000.00
-754
-663
50.000.00
..
-664
300.000.00
..
-665
350.000.00
-66

-660
-661
-662
-75
-76
2.029.00
2.029.00
564.671.00
-666
150.000.00
-760
222.303.00
-667
450.000.00
-761
342.368.00
-668
700.000.00
-762 /
200.000.00

-763
..
-669
-67
-670
-68
11.334.00
-77
-79
-69
63.310.46
-798
-83
1.228.232.10
-799
-82
519.890.75
-820
-826 ) (
-8280

-850
519.890.75
34.218.359.10
-82
8.000.000.00
8.000.000.00
10.562.981.14
-820
9.519.054.06
-827
1.043.927.08
-829

-850
34.218.359.10
: .
144
:
=2007 82 (-) 2008
82 .2007
10.562.981,14 18.889.240,98 =2007
= 8.326.259,84.
= 740 ) (+ 799 .
= 13.790.919,00 = 8.000.000,00 + 5.790.919,00.
= .
= 5.464.659,16 = 8.326.259,84 13.790.919,00.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 8.054.600,00 +50.000,00 + 314.520,16 + 817.888,80
9.803.708,96 = 564.671,00 + 2.029,00.
= 13.790.919,00.
= .
= 3.987.210,04 = 9.803.708,96 13.790.919,00.

) 9.803.708,96( )(
) 20.515.545,12(.
:
145
) :(04 2007
:
/
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2008 :
:
) :(15 :2008
:

:
798
-83

:
-01

51,882,584,34
51,882,584,34
:
634,628,50
-798
51,247,955,84

144,620,152,99
144,620,152,99
:
-100
-01
144,620,152,99
143,985,524,49

:
-100
195,868,108,83
195,868,108,83
51,882,584,34
195,868,108,83
195,868,108,83
: .
146
:
) :(16 :2008
:
-60
-70
3.250.000.00
-600
-700 )(
830.926.20
549.054.00
-601
200.000.00
-701 %20
109.810.80
-602
300.000.00
-702 %08
43.924.32
-603
300.000.00
-703
80.000.00
-604
350.000.00
-704
2.000.00
-605
400.000.00
-705
46.137.00
-606
-706
-607
200.000.00
-707
-608
1.200.000.00
-708
-609
-71
300.000.00
242.520.16
29.668.486.32
-710
-610
15.420.205.36
..
-611
6.927.003.68
..
-61
-615
-714
157.520.16
7.321.277.28
-715
85.000.00
180.000.00
-716
..
-719
-618
-62
-620 ) (
-629
-63
-630
180.000.00
3.950.000.00
-631
350.000.00
-633
-634
-720
-721
60.000.00
400.000.00
-722
3.200.000.00
-723
-635
-639
-64
-72
60.000.00
25.133.48
-73
-730
-731
14.743.478.00
936.000.00
-642
-732
-643
-733
7.560.590.00
-645
-734
8.000.00
-647
..
-648
-649
3.000.00
-65
-651
-652
-739
2.593.115.11
-740
950.000.00
-741
-655
-74
22.133.48
250.000.00
-743
6.238.888.00
9.677.890.00
9.613.090.00
64.800.00
..
-657
88.600.11
-658
1.304.515.00
-750
5.883.395.32
-751

-660
2.529.395.32
-752

-661
150.000.00
-753
-662
600.000.00
-754
54.000.00
..
-664
250.000.00
..
-665
450.000.00
-66
-663
-75
-76
4.254.00
4.254.00
434.275.00
-666
200.000.00
-760
94.971.00
-667
450.000.00
-761
291.627.00
-668
47.677.00
-669
-67
800.000.00

-762 /
400.000.00

-763
..
-670

-68
11.334.00
-77
-79
-69
5.586.491.61
-798
-83
634.628.50
-799
-82
100.000.00
-820
-826 ) (
-8280

-850
100.000.00
51.882.584.34
-82
7.000.000.00
7.000.000.00
18.889.240.98
-820
17.121.676.04
-827
1.767.564.94
-829

-850
51.882.584.34
: .
147
:
= 2008 82 (-) 2009
82 .2008
18.889.240,98 33.913.228,71 = 2008
= 15.023.987,73.
= 740 ) (+ 799 .
= 16.613.090,00 = 7.000.000,00 + 9.613.090,00.
= .
= 1.589.102,27 = 15.023.987,73 16.613.090,00.
1.589.102,27) 2008(
.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 14.743.478,00 + 60.000.00 + 242.520,16 + 830.926,20
16.315.453,36 = 434.275,00 + 4.254,00 +.
2008
2007
.
= .
= 297.636,64 = 16.315.453,36 - 16.613.090,00.
) 16.315.453,36(
) 29.668.486,32( .
:
148
) :(05 2008
:
/
30000000,00
28000000,00
26000000,00
24000000,00
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2009 :
:
) :(17 :2009
:

:
798
-83

:
-01

72.150.016.11
72.150.016.11
:
1.512.885.69
-798
70.637.130.42

161.188.459.90
161.188.459.90
:
-100
1.512.885.69
-01
161.188.459.90
159.675.574.21

:
-100
231.825.590.32
231.825.590.32
72.150.016.11
231.825.590.32
231.825.590.32
: .
149
:
) :(18 :2009
:
-60
-600
4.700.000.00
-70
-700 )(
-601
200.000.00
-701 %20
-602
300.000.00
-702 %08
-603
300.000.00
-703
-604
550.000.00
-704
-605
500.000.00
-705
-606
200.000.00
-706
-607
350.000.00
-707
-608
2.000.000.00
-708
2.000.00
70.000.00
-609
300.000.00
-61
-610
42.057.947.83
-710
19.927.400.20
..
-611
12.028.005.91
..
-618
-62
-629
-63
-630
10.102.541.72
-715
80.000.00
100.000.00
-716
..
-719
100.000.00
-72
4.000.000.00
-720
-721
-633
450.000.00
-722
3.100.000.00
-723
-635
-639
140.259.07
-631
-64
-714
450.000.00
-634
271.390.40
191.390.40
-615
-620 ) (
-71
72.000.00
-73
14.511.621.00
-730
-731
1.572.000.00
-642
-732
-643
-733
5.721.630.00
-645
-734
8.000.00
-647
..
-648
-649
60.000.00
-65
-651
-652
-739
4.670.609.31
-740
950.000.00
-741
-655
-74
80.259.07
1.500.000.00
-743
7.209.991.00
13.235.822.00
13.025.822.00
210.000.00
..
-657
132.294.31
-658
2.088.415.00
-750
9.275.321.34
-751

-660
5.365.321.34
-752
-661
150.000.00
-753
-662
650.000.00
-754
-663
100.000.00
..
-664
250.000.00
..
-665
500.000.00
-66
-75
-76
14.340.00
14.340.00
2.131.614.00
-666
400.000.00
-760
124.689.00
-667
460.000.00
-761
1.924.707.00
-668
1.000.000.00
-762 /
400.000.00

-763
-669
-67
-670
-68
42.919.08
-7610
-77
-79
-69
5.548.253.34
-798
-83
1.512.885.69
-799
-82
101.820.42
-820
-826 ) (
-8280

-850
101.820.42
72.150.016.11
-82
82.218.00
8.000.000.00
8.000.000.00
33.913.228.71
-820
31.544.848.31
-827
2.362.380.40
-829

-850
72.150.016.11
: .
150
:
) (2010
2009 2009

2009
.
= 740 ) (+ 799 .
= 21.025.822,00 = + 8.000.000,00 + 13.025.822,00.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 14.340,00 + 14.511.621.00 + 271.390,40 + 72.000,00
17.000.965,40 = 2.131.614,00.
= .
= 4.024.856,60 = 17.000.965,40 + 21.025.822,00.

:
151
) :(19
:2009 2008 2007 2006 2005
2005
2006
2007
2008
2009
51.148.454,30
55.934.420,57
151.693.948,98
195.868.108,83
231.825.590,32
19.044.595,34
21.845.547,36
34.218.359,10
51.882.584,34
72.150.016,11
%14,70
%56,64
%51,62
%39,06
%37,23
%39,05
%22,55
%26,48
%31,12
8.627.565,79
10.295.303,32
20.515.545,12
29.668.486,32
42.057.947,83
%19,33
%99,27
%44,61
%41,75
%45,30
%47,12
%59,95
%57,18
%58,29
8.388.965,00
9.038.741,00
13.790.919,00
16.613.090,00
21.235.822,00
%07,74
%52,57
%20,46
%27,82
5.019.771,56
6.011.281,36
9.803.708,96
16.315.453,36
17.000.965,40
%19,75
%63,08
%66,42
%04,20
%58,18
%58,38
%47,78
%54,99
%40,42
7.224.348,78
5.208.284,86
5.464.659,16
1.589.102,27
%143,91
%86,64
%55,74
%09,73

)
(

)
(
)
(

) (

: .
:
2009 2008 2007 2006 2005 .

:
152
) :(06
:2009 2008 2007 2006 2005
/
44000000,00
40000000,00
36000000,00
32000000,00
28000000,00
24000000,00
20000000,00
16000000,00
12000000,00
8000000,00
4000000,00
0,00
2009
2008
2007
2006
2005
153
) :(07
:2009 2008 2007 2006 2005
/
44000000,00
42000000,00
40000000,00
38000000,00
36000000,00
34000000,00
32000000,00
30000000,00
28000000,00
26000000,00
24000000,00
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
2009
2008
2007
2006
2005
154

.2008
155
:

.
/1 ):(1
: .
: .
:.
:
" " ""
""
1963 " "
" " .
7147 : .2008
: 130.2
: "."90
: : -
: -
: -
: .-

-1 .
156

.

.
/2
:
( :2005
:
) :(20 :2005
:

24.883.754.25
24.883.754.25
798
2.200.000.00
-83
2.169.885.71
20.513.868.54

55.154.498.95
-798
2.200.000.00
22.683.754.25
55.154.498.95
:
-100
2.169.885.71
-01

:
-01

55.154.498.95

:
-100
75.668.367.49
52.984.613.49
75.668.367.49
75.668.367.49
75.668.367.49
: .
157
:
) :(21 :2005
:
-60
-600
2.673.600.00
-70
-700 )(
-601
250.000.00
-701 %20
56.000.00
-602
60.000.00
-702 %08
22.400.00
-603
400.000.00
-703
250.000.00
-604
600.000.00
-704
-605
150.000.00
-705
-606
60.000,00
-706
-607
260.000.00
-707
-608
800.000.00
-708
281.200.00
-609
93.600.00
-61
-610
14.216.816.06
-710
8.102.187.59
..
-611
1.671.158.23
..
-615
-62
-620 ) (
-629
-63
-630
295.800.00
-714
260.800.00
4.443.470.24
-715
35.000.00
276.726.11
-716
136.726.11
..
-719
-618
-71
609.600.00
140.000.00
-72
1.142.720.47
-720
900.000.00
-631
180.000.00
-721
-633
250.000.00
-722
-634
600.000.00
-723
-635
112.720.47
-639
-64
38.537.38
-73
900.000.00
2.004.724.00
-730
900.000.00
-731
993.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
5.000.00
-739
-74
33.537.38
100.000.00
11.724.00
5.268.787.00
-740
5.167.537.00
-651
-741
101.250.00
-652
-743
-65
1.606.549.02
-655
40.000.00
..
-657
188.153.03
-658
1.378.395.99
-750
2.138.709.14
-751

-660
1.243.569.14
-752
-661
20.000.00
-753
-662
250.000.00
-754
-663
2.140.00
..
-664
180.000.00
..
-665
13.000.00
-66
-75
-76
12.487.00
12.487.00
3.979.883.00
-666
90.000.00
-760
191.320.00
-667
40.000.00
-761
3.358.428.00
-668
300.000.00
-762 /
430.135.00
-669
-67
150.000.00
-670
-68

-763
..
150.000.00
-77
17.012.66
-79
8.200.000.00
-69
142.400.00
-798
2.200.000.00
-83
2.169.885.71
-799
6.000.000.00
-82
310.797.70
-820
-826 ) (
-8280

-850
310.797.70
24.883.754.25
-82
3.612.473.25
-820
3.164.513.25
-827
447.960.00
-829

-850
24.883.754.25
: .
158
:

2005 :
82 3.612.473,25 :.
2005 82
2005 82 .2006
= 2005 82 (-) 2006
82 .2005
543.261,43 = 3.612.473,25 4.155.734,68 = 2005.
2005 ) 543.261,43(
2005

:
= ) (- .
= 740 ) (+ 799 .
= 11.167.537,00 = 6.000.000,00 + 5.167.537,00.
= 543.261,43.
= 10.624.275,57 = 543.261,43 + 11.167.537,00.

.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 2.004.724,00 + 900.000,00 + 295.800,00 + 609.600,00
10.002.294,00 = 2.200.000,00 + 3.979.883,00 + 12.487,00 +.
= 11.167.537,00.
159
= .
= 1.165.043,00 = 10.002.294,00 11.167.537,00.

) 10.002.294,00(
) 14.216.816,06(.
:
) :(08 2005
:
/
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
160
( :2006 :
:
) :(22 :2006
:

28.843.021.58
28.843.021.58
798
2.473.434.90
-83
2.272.543.89
24.097.042.79

42.338.047.10
-798
2.473.434.90
26.369.586.68
42.338.047.10
:
-100
2.272.543.89
-01

:
-01

42.338.047.10

:
-100
66.435.089.89
40.065.503.21
66.435.089.89
66.435.089.89
66.435.089.89
: .
161
:
) :(23 :2006
:
-60
-70
2.700.000.00
-600
-700 )(
614.160.00
285.200.00
-601
150.000.00
-701 %20
56.400.00
-602
50.000.00
-702 %08
22.560.00
-603
400.000.00
-703
250.000.00
-604
650.000.00
-704
-605
250.000.00
-705
-706
-607
250.000.00
-707
-608
650.000.00
-708
-606
-609
-71
300.000.00
539.200.00
16.476.169.77
-710
-610
10.664.377.92
..
-611
1.647.178.58
..
-61
-615
-618
4.164.613.27
-62
60.000.00
-620 ) (
-629
-63
-630
60.000.00
-714
289.200.00
-715
250.000.00
-716
..
-719
-72
1.013.780.00
800.000.00
-720
-631
50.000.00
-721
-633
250.000.00
-722
-634
593.780.00
-723
-635
120.000.00
-639
-73
-730
800.000.00
6.913.379.00
1.100.000.00
-731
-642
-732
-643
-733
1.689.000.00
-645
-734
100.000.00
-647
..
-64
-648
-649
20.642.72
5.000.00
-739
-74
15.642.72
4.024.379.00
6.443.193.00
-740
6.315.393.00
-651
-741
127.800.00
-652
-743
-65
2.525.277.98
-655
100.000.00
..
-657
500.731.99
-658
1.924.545.99
-750
2.600.005.57
-751
-660
1.534.208.96
-752
-661
50.000.00
-753
-662
362.179.61
-754
-663
2.140.00
..
-664
90.000.00
..
-665
20.000.00
-666
126.477.00
-760
22.937.00
-667
65.000.00
-761
371.479.00
-668
350.000.00
-762 /
4.637.00
-66
-669
-67
270.000.00
-670
-68
-75
-76
4.867.00
4.867.00
399.053.00
-763
..
270.000.00
-77
7.985.66
-79
8.973.434.90
-69
647.968.00
-798
2.473.434.90
-83
2.272.543.89
-799
6.500.000.00
-82
248.647.99
-820
-826 ) (
-8280

-850
248.647.99
28.843.021.58
-82
4.155.734.68
-820
3.723.414.68
-827
432.320.00
-829

28.843.021.58
-850
: .
162
:
= 82 (-) 2007 82
.2006
= 2.311.447,99 = 4.155.734,68 6.467.182,67.
= ) (- .
= 740 ) (+ 799 .
= 12.815.393,00 = 6.500.000,00 + 6.315.393,00.
= 10.503.945,01 = 2.311.447,99 12.815.393,00.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 6.913.379,00 + 800.000,00 + 539.200,00 + 614.160,00
11.744.093,90 = 2.473.434,90 + 399.053,00 + 4.867,00 +.
= 12.815.393,00.
= .
= 1.071.299,10 = 11.744.093,90 12.815.393,00.

.
) 12.744.093,90(
) 16.476.169,77(
:
163
) :(09 2006
:
/
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2007 :
:
) :(24 :2007
:

39.867.480.67
39.867.480.67
798
2.800.000.00
-83
3.777.118.11
33.290.362.56

92.213.427.85
-798
2.800.000.00
37.067.480.67
92.213.427.85
:
-100
3.777.118.11
-01

:
-01
92.213.427.85

:
-100
125.503.790.41
88.436.309.41
125.503.790.41
125.503.790.41
125.503.790.41
: .
164
:
) :(25 :2007
:
-60
-600
5.100.000.00
-70
-700 )(
-601
420.000.00
-701 %20
57.600.00
-602
80.000.00
-702 %08
23.040.00
-603
350.000.00
-703
250.000.00
-604
800.000.00
-704
-605
550.000.00
-705
-606
550.000.00
-706
-607
250.000.00
-707
-608
1.600.000.00
-708
32.600.00
-609
500.000.00
-61
-610
20.961.915.61
-710
12.664.242.84
..
-611
2.288.540.59
..
-615
-618
6.009.132.18
-62
90.000.00
-620 ) (
-629
-63
-630
90.000.00
-71
663.240.00
-714
487.200.00
-715
225.000.00
-716
..
-719
-72
3.270.000.00
712.200.00
-720
600.000.00
-631
100.000.00
-721
-633
1.250.000.00
-722
-634
1.800.000.00
-723
-635
120.000.00
-639
-64
43.065.40
-73
600.000.00
11.093.374.00
-730
1.100.000.00
-731
1.182.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
5.000.00
-739
-74
38.065.40
100.000.00
8.711.374.00
7.554.574.00
-740
7.436.224.00
-651
-741
118.350.00
-652
-743
-65
1.950.727.02
-655
200.000.00
..
-657
203.281.03
-658
1.547.445.99
-750
3.097.467.92
-751

-660
1.468.367.92
-752
-661
50.000.00
-753
-662
450.000.00
-754
-663
2.140.00
..
-664
150.000.00
..
-665
100.000.00
-66
-75
-76
5.737.00
5.737.00
971.173.00
-666
376.960.00
-760
445.625.00
-667
100.000.00
-761
525.548.00
-668
400.000.00
-762 /

-763
..
-669
-67
400.000.00
-670
-68
400.000.00
-77
19.538.20
-79
11.800.000.00
-69
73.040.00
-798
2.800.000.00
-83
3.777.118.11
-799
9.000.000.00
-82
1.084.608.41
-820
-826 ) (
-8280

-850
1.084.608.41
39.867.480.67
-82
6.467.182.67
-820
6.222.262.67
-827
244.920.00
-829

-850
39.867.480.67
: .
165
:
= 82 (-) 2008 82
.2007
= 5.261.559,15 = 6.467.182,67 11.728.741,82.
= ) (- .
= 740 ) (+ 799 .
= 16.436.224,00 = 9.000.000,00 + 7.436.224,00.
= 11.174.664,85 = 5.261.559,15 - 16.46.224,00.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 11.093.374,00 + 600.000,00 + 712.200,00 + 663.240,00
16.845.724,00 = 2.800.000,00 + 971.173,00 + 5.737,00 +
2007
206 ) 16.845.724,00(
) 16.436.224,00(
) 20.961.95,61(
:
166
) :(10 2007
:
/
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2008 :
:
) :(26 :2008
:

57.009.917.82
57.009.917.82
798
3.600.000.00
-83
5.897.038.40

47.512.878.42

102.066.731.78
-798
3.600.000.00
53.409.917.82
118.897.207.73
:
-100
5.897.039.40
-01

:
-01
118.897.207.73

:
-100
166.410.086.15
113.000.168.33
166.410.086.15
166.410.086.15
166.410.086.15
: .
167
:
) :(27 :2008
:
-60
-70
6.250.000.00
-600
-700 )(
672.920.00
337.800.00
-601
550.000.00
-701 %20
60.800.00
-602
250.000.00
-702 %08
24.320.00
-603
450.000.00
-703
250.000.00
-604
800.000.00
-704
-605
1.200.000.00
-705
-606
500.000.00
-706
-607
350.000.00
-707
-608
1.800.000.00
-708
-609
350.000.00
-61
-610
28.793.578.49
-710
18.693.313.14
..
-611
3.600.000.00
..
-615
-62
-620 ) (
-629
-63
-630
-714
745.200.00
6.500.265.35
-715
250.000.00
100.000.00
-716
..
-719
-618
-71
995.200.00
100.000.00
-72
3.600.000.00
-720
600.000.00
-631
150.000.00
-721
-633
1.200.000.00
-722
-634
2.000.000.00
-723
-635
250.000.00
-639
-64
46.065.40
-73
600.000.00
19.242.698.00
-730
750.000.00
-731
2.500.000.00
-642
-732
-643
-733
8.136.648.00
-645
-734
100.000.00
-647
..
-648
-649
8.000.00
-739
-74
38.065.40
7.756.050.00
12.957.684.00
-740
12.847.434.00
-651
-741
110.250.00
-652
-743
-65
3.421.545.03
-655
150.000.00
..
-657
541.549.04
-658
2.729.995.99
-750
4.282.140.00
-751

-660
2.400.000.00
-752
-661
50.000.00
-753
-662
450.000.00
-754
-663
2.140.00
..
-664
180.000.00
..
-665
150.000.00
-66
-75
-76
14.768.00
14.768.00
1.197.906.00
-666
450.000.00
-760
312.725.00
-667
150.000.00
-761
848.893.00
-668
450.000.00
-762 /

-763
-669
-67
400.000.00
-670
-68
36.288.00
..
400.000.00
-77
19.538.20
-79
9.600.000.00
-69
4.034.320.00
-798
3.600.000.00
-83
5.897.039.40
-799
6.000.000.00
-82
165.691.30
-820
-826 ) (
-8280

-850
165.691.30
57.009.917.82
-82
11.728.741.82
-820
11.435.621.82
-827
293.120.00
-829

-850
57.009.917.82
: .
168
:
= 82 (-) 2009 82
.2008
= 7.828.388,37 = 11.728.741,82 + 19.557.130,19.
= 740 ) (+ 799 .
= 18.847.434,00 = 6.000.000,00 + 12.847.434,00.
= ) (- .
= 11.019.046,63 = 7.828.388,37 18.847.434,00.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 19.242.698,00 + 600.000,00 + 995.200,00 + 672.920,00
26.323.492,00 = 3.600.000,00 + 1.197.906,00 + 14.768,00 +.

) 26.323.492,00( ) 18.847.434,00(
) 28.793.578,49(
:
169
) :(11 2008
:
/
30000000,00
28000000,00
26000000,00
24000000,00
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2009 :
:
) :(28 :2009
:

59.426.600.46

59.426.600.46
798
2.800.000.00
-83
6.738.361.10

49.888.239.36

114.876.135.51
-798
2.800.000.00
56.626.600.46
144.876.135.51
:
-100
6.738.361.10
-01

:
-01

144.876.135.51

:
-100
164.764.374.87
108.137.774.41
164.764.374.87
164.764.374.87
164.764.374.87
: .
170
:
) :(29 :2009
:
-60
-600
6.956.002.91
-70
-700 )(
-601
606.002.91
-701 %20
74.400.00
-602
150.000.00
-702 %08
29.760.00
-603
650.000.00
-703
200.000.00
-604
1.100.000.00
-704
50.000.00
-605
1.100.000.00
-705
-606
500.000.00
-706
-607
300.000,00
-707
-608
2.200.000.00
-708
372.000.00
-609
350.000.00
-61
-610
26.885.425.54
-710
17.481.059.00
..
-611
2.800.000.00
..
-714
-615
-618
-62
-620 ) (
-629
-63
-630
-71
726.160.00
1.432.700.00
6.604.366.00
-715
1.120.200.00
100.000.00
-716
312.500.00
100.000.00
..
-719
-72
3.950.761.81
-720
600.000.00
-631
90.000.00
-721
-633
1.410.761.81
-722
-634
2.200.000.00
-723
-635
250.000.00
-639
-64
58.881.80
-73
600.000.00
12.492.540.00
-730
867.500.00
-731
3.000.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
10.000.00
-739
-74
48.881.80
100.000.00
18.403.969.00
-740
17.958.969.00
-651
-741
445.000.00
-652
-743
-65
5.324.657.29
-655
550.000.00
..
-657
1.099.661.30
-658
3.674.995.99
-750
4.302.140.00
-751

-660
2.700.000.00
-752
-661
70.000.00
-753
-662
500.000.00
-754
-663
2.140.00
..
-664
120.000.00
..
-665
70.000.00
-666
300.000.00
-760
97.191.00
-667
90.000.00
-761
1.149.852.00
-668
450.000.00
-762 /

-763
-66
-669
-67
550.000.00
-670
-68
-75
-76
..
2.894.00
2.894.00
1.315.596.00
68.553.00
550.000.00
-77
24.998.74
-79
4.895.611.27
-69
4.135.371.27
-798
2.800.000.00
-83
6.738.361.10
-799
2.095.611.27
-82
400.000.00
-820
-826 ) (
-8280

-850
400.000.00
59.426.600.46
-82
19.557.130.19
-820
19.104.210.19
-827
452.920.00
-829

-850
59.426.600.46
: .
171
:
2009
2009 ) (2010
2009
.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 2.894,00 + 600.000.00 + 1.432.700,00 + 726.160,00
19.369.890,00 = 2.800.000.00 +1.315.596,00 + 12.492.540.00 +.
= 740 ) (+ 799 .
= 20.054.458,27 = 2.095.611,27 + 17.958.969,00.

2009
) 19.369.890,00( ) 20.054.458,27(

:
172
) :(30
:2009 2008 2007 2006 2005

)
(

)
(

)
(

) (

2005
2006
2007
2008
2009
75.668.367,49
66.435.089,89
125.503.790,41
166.410.086,15
164.764.374,87
24.883.754,25
28.843.021,58
39.867.480,67
57.009.917,82
59.426.600,46
%15,91
%38,22
%43
%04,23
%32,88
%43,41
%31,76
%34,26
%36,07
14.216.816,06
16.476.169,77
20.961.915,61
28.793.578,49
26.885.425,54
%15,89
%27,22
%37,36
%05,32 -
%57,13
%57,12
%52,58
%50,51
%45,24
11.167.537,00
12.815.393,00
16.434.224,00
18.847.434,00
20.054.458,27
%14,75
%28,24
%14,68
%06,40
10.002.294,00
11.744.093,90
16.845.724,00
26.323.492,00
19.369.890,00
%17,41
%43,44
%56,26
%26,58 -
%70,36
%71,28
%80,36
%91,42
%72,05
10.624.275,57
10.503.945,01
11.174.664,85
11.019.046,63
%106,21
%89,44
%66,33
%41,86
: .
:
.2009 2008 2007 2006 2005

:
173
) :(12
:2009 2008 2007 2006 2005
/
32000000,00
28000000,00
24000000,00
20000000,00
16000000,00
12000000,00
8000000,00
4000000,00
0,00
2009
2008
2007
2006
2005
174
) :(13
:2009 2008 2007 2006 2005
/
32000000,00
30000000,00
28000000,00
26000000,00
24000000,00
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
2009
2008
2007
2006
2005
175
43
05 1967
:

2005 %106,21
2009 %73,42

.

.
176
: )(

.
/1 ):(1
:.
:.
:.
: .1956
6606 : .2008
: "."23
: :
: -
: -
: .-

.

.
-1 .
177
/2 :
( :2005 :
:
) :(31 :2005
:

64.701.465.71
64.701.465.71
798
837.053.32
-83
18.240.210.14
45.624.202.25

65.503.788.88
-798
837.053.32
63.864.412.39
65.503.788.88
:
-100
18.240.210.14
-01

:
-01
65.503.788.88

:
-100
111.127.991.13
47.263.578.74
111.127.991.13
111.127.991.13
111.127.991.13
: .
178
:
) :(32 :2005
:
-60
-600
5.650.000.00
-70
-700 )(
-601
350.000.00
-701 %20
-602
400.000.00
-702 %08
-603
500.000.00
-703
-604
800.000.00
-704
-605
500.000.00
-705
-606
400.000,00
-706
-607
500.000.00
-707
-608
1.900.000.00
-708
40.000.00
-609
300.000.00
-61
-610
10.624.167.49
-710
7.222.616.01
..
-611
8.37.053.32
..
-615
2.500.00
-714
176.640.00
-618
2.561.998.16
-715
51.600.00
394.452.32
-716
144.452.32
..
-719
-62
-620 ) (
-629
-63
250.000.00
-71
40.000.00
-72
6.083.474.67
228.240.00
150.000.00
-630
24.000.00
-720
-631
1.300.000.00
-721
-633
1.791.431.32
-722
-634
2.131.745.19
-723
-635
836.698.16
-639
-64
831.275.19
-73
1.233.000.00
-730
400.000.00
-731
828.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
50.000.00
-65
-651
-652
-739
58.050.00
3.511.896.64
-740
700.000.00
-741
-655
-74
781.275.19
5.000.00
350.000.00
-743
58.050.00
..
-657
1.430.408.39
-658
1.031.488.25
-750
3.552.140.00
-751

-660
750.000.00
-752
-661
70.000.00
-753
-662
450.000.00
-754
-663
2.140.00
..
-664
350.000.00
..
-665
200.000.00
-66
-75
-76
73.418.00
73.418.00
24.530.794.00
-666
400.000.00
-760
240.504.00
-667
80.000.00
-761
23.920.405.00
-668
369.885.00
-669
-67
-670
-68
400.000.00
-762 /
850.000.00

-763
150.000.00
..
150.000.00
-77
399.729.24
-79
-69
200.000.00
-798
-83
18.240.210.14
-799
-82
15.036.720.02
-820
-826 ) (
-8280

-850
15.036.720.02
64.701.465.71
-82
837.053.32
837.053.32
37.550.910.39
-820
37.540.910.39
-827
10.000.00
-829

-850
64.701.465.71
: .
179
:

) 740 799
( ) 733
739 (
.
= 2005 82 (-) 2006
82 .2005
4.771.684,41 = 37.550.910,39 42.322.594,80 = 2005.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 1.233.000,00 + 150.000,00 + 228.240,00 + 40.000,00
27.092.505,32 = 837.053,32 + 24.530.794,00 + 73.418,00.

) 27.092.555,32( ) 10.624.167,49(
% 39,12 .

:
180
) :(14 2005
:
28000000,00
26000000,00
24000000,00
22000000,00
20000000,00
18000000,00
16000000,00
14000000,00
12000000,00
10000000,00
8000000,00
6000000,00
4000000,00
2000000,00
0,00
( :2006 :
:
) :(33 :2006
:

90.274.486.27

90.274.486.27
798
2.094.687.92
-83
26.753.373.96

61.426.424.39

82.066.370.59

-798
2.094.687.92
88.179.798.35
82.066.370.59
:
-100
26.753.373.96
-01

:
-01

82.066.370.59

:
-100
143.492.794.98
55.312.996.63
143.492.794.98
143.492.794.98
143.492.794.98
: .
181
:
) :(34 :2006
:
-60
-600
10.552.687.02
-70
-700 )(
-601
450.000.00
-701 %20
-602
600.000.00
-702 %08
-603
1.000.000.00
-703
-604
1.200.000.00
-704
-605
1.300.000.00
-705
-606
1.600.000.00
-706
-607
650.000.00
-707
-608
3.152.000.00
-708
-609
600.000.00
-61
-610
12.904.606.87
-710
8.176.348.37
..
-611
2.094.687.92
..
-615
2.500.00
-714
192.480.00
-618
2.631.070.00
-715
20.000.00
250.000.00
-716
..
-719
-62
-620 ) (
-629
-63
250.000.00
-71
-72
11.708.256.15
212.480.00
550.000.00
-630
100.000.00
-720
-631
2.000.000.00
-721
-633
3.900.000.00
-722
-634
4.658.256.15
-723
-635
1.050.000.00
-639
-64
1.264.741.48
-73
550.000.00
13.895.250.00
-730
457.200.00
-731
1.152.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
50.000.00
-739
-74
1.214.741.48
-65
-651
-652
66.150.00
4.488.171.33
-740
650.000.00
-741
-655
12.286.050.00
300.000.00
-743
66.150.00
..
-657
2.174.583.08
-658
1.363.588.25
-750
6.105.147.19
-751

-660
1.250.000.00
-752
-661
140.000.00
-753
-662
850.000.00
-754
-663
385.147.19
..
-664
300.000.00
..
-665
200.000.00
-66
-75
-76
11.440.00
11.440.00
30.987.554.00
-666
400.000.00
-760
58.134.00
-667
130.000.00
-761
30.881.277.00
-668
48.143.00
-669
-67
-670
-68
150.000.00
-762 /
2.300.000.00

-763
550.000.00
..
550.000.00
-77
619.017.02
-79
2.229.017.47
-69
915.840.00
-798
2.094.687.92
-83
26.753.373.96
-799
134.329.55
-82
14.162.745.25
-820
-826 ) (
-8280

-850
14.162.745.25
90.274.486.27
-82
-820
42.322.594.80
42.322.594.80
-827
-829

-850
90.274.486.27
: .
182
:
= 2006 82 (-) 2007
82 (-) 2006 799
.2006
134.329,55 42.322.594,80 51.400.182,95 = 2006
= 8.943.259,60.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 11.440,00 + 13.895.250,00 + 550.000,00 + 212.480,00
47.751.411,92 = 2.094.687,92 + 30.987.554,00 +.
8.943.259,60) 2006( 2005
) 4.771.684,41(

.
183
) :(15 2006
:
/
48000000,00
44000000,00
40000000,00
36000000,00
32000000,00
28000000,00
24000000,00
20000000,00
16000000,00
12000000,00
8000000,00
4000000,00
0,00
( :2007 :
:
) :(35 :2007
:

109.354.175.60
109.354.175.60
798
2.085.890.65
-83
31.197.373.56

76.070.911.39

141.777.432.10
-798
2.085.890.65
107.268.284.95
141.777.432.10
:
-100
31.197.373.56
-01

:
-01

141.777.432.10

:
-100
217.848.343.49
110.580.058.54
217.848.343.49
217.848.343.49
217.848.343.49
: .
184
:
) :(36 :2007
:
-60
-600
15.100.000.00
-70
-700 )(
-601
1.000.000.00
-701 %20
-602
1.000.000.00
-702 %08
-603
1.100.000.00
-703
-604
1.400.000.00
-704
-605
2.000.000.00
-705
-606
2.000.000.00
-706
-607
1.100.000.00
-707
-608
4.000.000.00
-708
-609
1.500.000.00
-61
-610
15.001.289.15
-710
10.053.056.24
..
-611
1.617.305.28
..
-615
2.500.00
-714
188.640.00
-618
3.328.427.63
-715
44.550.00
298.396.01
-716
..
-719
-62
-620 ) (
-629
-63
298.396.01
-71
-72
16.113.591.04
233.190.00
550.000.00
-630
200.000.00
-720
-631
3.000.000.00
-721
-633
5.000.000.00
-722
-634
5.713.591.04
-723
-635
2.200.000.00
-639
-64
1.567.983.06
-73
550.000.00
17.557.583.00
-730
428.400.00
-731
1.152.000.00
-642
-732
-643
-733
-645
-734
-647
..
-648
-649
100.000.00
-65
-651
-652
-739
15.927.183.00
75.600.00
5.075.086.67
-740
1.400.000.00
-741
-655
-74
1.467.983.06
50.000.00
800.000.00
-743
75.600.00
..
-657
1.502.048.42
-658
1.373.038.25
-750
11.802.140.00
-751

-660
1.300.000.00
-752
-661
400.000.00
-753
-662
2.300.000.00
-754
-663
402.140.00
..
-664
400.000.00
..
-665
600.000.00
-66
-75
-76
3.216.00
3.216.00
37.448.613.00
-666
400.000.00
-760
276.590.00
-667
1.000.000.00
-761
37.172.023.00
-668
2.000.000.00

-762 /
3.000.000.00

-763
550.000.00
..
-669
-67
-670
-68
550.000.00
-77
1.100.000.00
-79
-69
31.197.373.56
-798
-83
10.799.279.54
-799
-82
10.799.279.54
-820
-826 ) (
-8280

-850
10.799.279.54
109.354.175.60
-82
-820
2.085.890.65
2.085.890.65
51.400.182.95
51.400.082.95
-827
-829

-850
109.354.175.60
: .
185
:
= 2007 82 (-) 2008
82 .2007
37.139.979,07 = 51.400.182,95 88.540.159,02 = 2007.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 3.216,00 + 17.557.583,00 + 550.000,00 + 233.190,00
57.878.582,65 = 2.085.890,65 + 37.448.613,00.
:
) :(16 2007
:
/
60000000,00
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24000000,00
20000000,00
16000000,00
12000000,00
8000000,00
4000000,00
0,00
186
( :2008 :
:
) :(37 :2008
:

198.377.250.48
198.377.250.48
798
663.304.46
-83
55.093.365.49
142.620.580.53

163.563.881.85
-798
663.304.46
197.713.946.02
163.563.881.85
:
-100
55.093.365.49
-01

:
-01
163.563.881.85

:
-100
306.184.462.38
108.470.516.36
306.184.462.38
306.184.462.38
306.184.462.38
: .
187
:
) :(38 :2008
:
-60
-600
46.180.796.00
2.000.000.00
-70
-700 )(
-601
2.200.000.00
-701 %20
-602
2.200.000.00
-702 %08
-603
2.300.000.00
-703
-604
7.000.000.00
-704
-605
11.000.000.00
-705
-606
4.400.000.00
-706
-607
5.000.000.00
-707
-608
7.180.000.00
-708
-609
2.900.000.00
-61
-610
21.519.997.92
-710
15.806.829.60
..
-611
1.227.706.20
..
-615
2.500.00
-714
189.840.00
-618
4.482.962.12
-715
44.550.00
698.396.01
-716
..
-719
-62
-620 ) (
-629
-63
698.396.01
-71
-72
26.012.617.90
234.390.00
550.000.00
-630
600.000.00
-720
-631
5.200.000.00
-721
-633
7.500.000.00
-722
-634
8.512.617.90
-723
-635
3.200.000.00
-639
-73
550.000.00
38.007.439.00
1.000.000.00
-730
582.840.00
4.507.243.03
-731
1.224.000.00
-642
749.463.76
-732
-643
1.000.000.00
-733
10.120.989.00
-645
-734
50.000.00
-647
..
-64
-648
-649
100.000.00
-739
-74
2.657.779.27
26.029.610.00
76.050.00
8.494.445.59
-740
-651
2.000.000.00
-741
-652
1.000.000.00
-743
-655
2.000.000.00
..
-65
-657
2.194.395.59
-658
1.300.050.00
-750
17.318.644.14
-751

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1.600.000.00
-752
-66
76.050.00
-75
2.438.374.00
2.404.249.00
16.000.00
-661
600.000.00
-753
-662
1.600.000.00
-754
-663
2.100.000.00
..
-664
1.400.000.00
..
18.125.00
-665
1.873.734.73
-76
67.867.534.00
-666
2.800.000.00
-760
194.822.00
-667
1.795.000.00
-761
67.654.736.00
-668
2.400.000.00

-762 /
1.149.909.41

-763
550.000.00
-764
-669
-67
-670
-68
550.000.00
-77
1.405.076.14
-79
-69
5.770.000.00
-798
-83
55.093.365.49
-799
-82
10.826.668.26
-820
-826 ) (
-8280

-850
10.826.668.26
198.377.250.48
-82
17.976.00
663.304.46
663.304.46
88.540.159.02
-820
88.435.639.02
-827
104.520.00
-829

-850
198.377.250.48
: .
188
:
= 2008 82 (-) 2009
82 2008
88.540.159,02 119.078.565,80 = 2008
= 30.538.406,78.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= 538.374,00 + 38.007.439,00 + 550.000,00 + 234.390,00
109.761.041,46 = 663.304,46 + 67.867.534,00 +.
30.538.406.78) 2008( 2007
) 37.139.976,07(

.
189
) :(17 2008
:
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190
( :2009 :
:
) :(39 :2009
:

229.768.398.27
229.768.398.27
798
7.121.648.43
-83
67.516.634.94
155.130.114.90

201.627.854.85
-798
7.121.648.43
222.646.749.84
201.627.854.85
:
-100
67.516.634.94
-01

:
-01
201.627.854.85

:
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356.757.969.75
134.111.219.91
356.757.969.75
356.757.969.75
356.757.969.75
: .
191
:
) :(40 :2009
:
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-600
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4.000.000.00
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-704
-605
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-705
-606
3.500.000.00
-706
-607
5.500.000.00
-707
-608
7.000.000.00
-708
-609
1.011.151.20
-61
-610
30.943.212.73
-710
22.606.000.00
..
-611
1.412.128.61
..
-615
2.500.00
-714
189.840.00
-618
6.922.584.12
-715
44.550.00
698.396.01
-716
..
-719
-62
-620 ) (
-629
-63
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-71
-72
31.842.867.26
-630
600.000.00
-720
-631
8.000.000.00
-721
-633
234.390.00
550.000.00
550.000.00
8.000.000.00
-722
-634
12.142.867.26
-723
-635
2.100.000.00
-639
-73
30.019.811.00
1.000.000.00
-730
582.840.00
4.691.081.64
-731
1.440.000.00
-642
749.463.76
-732
-643
1.000.000.00
-733
4.439.622.00
-645
-734
50.000.00
-647
..
-64
-648
-649
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-739
-74
2.841.617.88
23.507.349.00
228.000.00
9.477.881.07
-740
-651
1.600.000.00
-741
-652
2.000.000.00
-743
-655
1.600.000.00
..
-65
-657
2.464.442.82
-658
1.813.438.25
-750
27.660.664.20
-751

-660
2.106.393.47
-752
-66
228.000.00
-75
17.760.00
1.760.00
16.000.00
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-662
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-663
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..
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3.000.000.00
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72.518.223.00
-666
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111.699.00
-667
2.095.000.00
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72.378.589.00
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2.673.693.14

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-669
-67
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550.000.00
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1.449.840.96
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-83
67.516.634.94
-799
-82
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229.768.398.27
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7.121.648.43
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119.078.565.84
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118.910.622.84
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229.768.398.27
: .
192
:
) (2010
2009

.
= 70 ) (+ 71
) (+ 72 ) (+ 73 ) (+ 75
) (+ 76 ) (+ 798
.
= + 8.000,00 + 30.019.811,00 + 550.000,00 + 234.390,00
110.689.832,43 = 7.121.648,43 + 72.518.223,00 + 17.760,00
:
) :(41
:2009 2008 2007 2006 2005

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306.184.462,38
356.757.969,75
64.701.465,71
90.274.486,27
109.354.175,60
198.377.250,40
229.768.398,20
%39,52
%21,13
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10.624.167,49
12.904.606,87
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242
: :
: /1
01- Andr BARILARI, Pierre- Franois Gudon "Les Collectivits
Territoriales", 3me dition, dition d'organisation, Paris 2005.
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2005 2005 2006 2006 2007 2007 2008 2008 2009 2009 2009 2008 2007 2006 2005
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2009 2008 2007 2006 2005 :
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:

.

1541 2008
1200

.
Rsum :
Les mutations que connait le monde actuel lincite gnraliser la dmocratisation des
systmes administratifs notamment locaux, pour faire face aux dfis du dveloppement Local
quon ne doit ngliger. Une approche plus approfondie de ce concept ne se ferait qu travers
des manuvres srieuses, qui stalant sur des priodes pour perfectionner les rouages
administratifs locaux en vue de concrtiser cet outil aux mains de ltat, amorceur dune
mergence du tissu social local par le biais dcentralisation procurant plus de libert dans la
gestion des affaires locales courantes, ce qui demande une indpendance financire et plus de
ressources au niveau local permettant aux collectives locales de couvrir leurs dpenses. Ce
qui manque normment aux communes algriennes : en 2008 sur 1541 communes, 1200 ont
enregistr un dficit financier, leurs recettes narrivrent gure couvrir leurs dpenses, cela
est imputable des contraintes internes et externes. De cet tat de fait, il est plus que
ncessaire dapporter des rformes visant rationaliser les dpenses des communes, de
valoriser les recettes, de remdier au dsquilibre du systme fiscal actuel et donner une
place de tout premier ordre aux ressources humaines, ce qui constituera une formule
adquate permettant de lutter contre ces dfaillances et de rquilibrer le budget de
fonctionnement des communes ou tout au moins les minimiser.
Summary:
The alteration on the life and the philosophy of the countries and the tendency toward the
expansion to apply the local development challenges, is an aim that cant be ignored up to
date, also to deepen this notion, cant be done, only if we try seriously trough temporal
periods to develop the local management systems which will be a tool for the state, to realize
the welfare of the local society. Which means, that the management wont be central, and
there will be more freedom to manage the local affairs, that evidently require an independent
finances and personal resources, which permit to the local communities to face its own
expenses, that is missing from most of the Algerian municipalities. Thus in the year 2008,
among 1541 Algerian municipalities, we find that 1200 municipalities registered a financial
deficit, which means that its expenses didnt be enough to cover its imports, that refers to
several interior and exterior reasons, and the mattes which obligate doing some
improvements, concerning the instruction in the municipalitys expenses, estimate the
imports, treat the disorder in the actual levys system and pay attention to the human
resources, that could be as an efficacious recipe to treat the municipalities budget disorder, or
at least to reduce the intensity of this disease.

Beldjilali Ahmed - Mag

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"" " " "".

"" " "

" " ) (1920-1864 " "

-1 " " 1995.01

-1 " " 2001.22

-1 . " " 1995 30 .

-1. " " 2007.271

/3 )( ):(Communes de plein exercice

-1 " " 1988.89

" " 1986.382

- Sbih Missoum, "Les Institutions Administratives au Maghreb", Hachette, Paris,1977, P151.

-1 100 106 .08 -90

-1 " " 2004

-1 " : " 1997.30

dition, Alger 2001, P54, 55.

- Benaissa Said, "Fiscalit, Produits Domaniaux, Parafiscalit", 3

-1 " " 1990.129

-1 " " 1988.38

) :(06 ) 1986 .(2000

- A- Rahmani , "Essai Danalyse des Finances Dvolution De La Gestion du Personnel De La Fonction

) :(07 )(1987 -1977

A.GERONIMI et A.TAIBE, OPCIT, p51

-1 " " 282

-1 " 750 " 2600 03

-1 " " 2005.02

-1 . " " 2006.44

-1 " " 1985.125

-1 " " 1996.180

-1 " 1999 "

-1 " " " :

-1 " " 2007.07

-1. " "" "

- C. Furtado: "Thorie de Dveloppement conomique", P.U.F, Paris 1976, P232.

-15 " " .1987

-29 " ... "

-44 " : "

-08 " "

-09 97-76 22 1976 01-80

14- SBIH Missoum, "Les Institutions Administratives au Maghreb" Hachette,

................ .......................................................... ......................................................................................

) 1986 (2000 2005

2009 2008 2007 2006 2005

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