{"id":20218,"date":"2023-07-27T18:50:48","date_gmt":"2023-07-27T22:50:48","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20218"},"modified":"2023-08-03T11:37:03","modified_gmt":"2023-08-03T15:37:03","slug":"commemorating-the-100th-anniversary-of-president-heydar-aliyev-reflections-on-the-establishment-of-the-chamber-of-accounts","status":"publish","type":"post","link":"https:\/\/www.intosaijournal.org\/fr\/commemorating-the-100th-anniversary-of-president-heydar-aliyev-reflections-on-the-establishment-of-the-chamber-of-accounts\/","title":{"rendered":"Comm\u00e9moration du 100e anniversaire du pr\u00e9sident Heydar Aliyev : R\u00e9flexions sur la cr\u00e9ation de la Chambre des comptes"},"content":{"rendered":"\n

Apr\u00e8s l’effondrement de l’ancienne Union des R\u00e9publiques socialistes sovi\u00e9tiques (URSS) le 18 octobre 1991, l’ind\u00e9pendance nationale de la R\u00e9publique d’Azerba\u00efdjan a \u00e9t\u00e9 restaur\u00e9e et l’Azerba\u00efdjan a pu avoir la possibilit\u00e9 de poursuivre une politique ind\u00e9pendante gr\u00e2ce \u00e0 la r\u00e9alisation de ses droits \u00e9conomiques et politiques souverains. , et passer \u00e0 une \u00e9conomie de march\u00e9 libre. L’Azerba\u00efdjan a lutt\u00e9 pour mener \u00e0 bien les processus de transformation n\u00e9cessaires au d\u00e9veloppement futur du pays dans les premi\u00e8res ann\u00e9es de son ind\u00e9pendance, faisant face \u00e0 de tr\u00e8s graves cataclysmes politiques, \u00e9conomiques et militaires. En cette p\u00e9riode complexe et contradictoire, Heydar Aliyev est retourn\u00e9 \u00e0 Bakou, en Azerba\u00efdjan, apr\u00e8s son exil \u00e0 l’\u00e9t\u00e9 1993, pour relever les d\u00e9fis de la r\u00e9forme. Le 3 octobre 1993, Heydar Aliyev a \u00e9t\u00e9 \u00e9lu pr\u00e9sident de la R\u00e9publique d’Azerba\u00efdjan avec la confiance du peuple. Heydar Aliyev a retrouv\u00e9 la stabilit\u00e9 du pays en peu de temps et a jet\u00e9 les bases fondamentales du d\u00e9veloppement futur. Pour r\u00e9aliser le d\u00e9veloppement futur du pays et r\u00e9soudre les probl\u00e8mes \u00e0 venir, il fallait principalement sauver l’\u00e9conomie de la crise. Heydar Aliyev, qui avait de nombreuses ann\u00e9es d’exp\u00e9rience dans la gestion, n’a pas tard\u00e9 \u00e0 lancer une s\u00e9rie de r\u00e9formes \u00e9conomiques.<\/p>\n\n\n\n

Sous la pr\u00e9sidence du chef national Aliyev, la R\u00e9publique d’Azerba\u00efdjan a adopt\u00e9 sa nouvelle Constitution en novembre 1995 et a jet\u00e9 les bases juridiques de programmes \u00e9conomiques nationaux \u00e0 grande \u00e9chelle, qui constituent d\u00e9sormais la principale source de tout le cadre juridique normatif existant (cadre juridique) pour l’\u00e9conomie l\u00e9gislation. L’Azerba\u00efdjan est entr\u00e9 dans une nouvelle \u00e9tape de d\u00e9veloppement. Au cours de cette p\u00e9riode, l’Azerba\u00efdjan a r\u00e9cup\u00e9r\u00e9 les pertes potentielles dues \u00e0 la croissance \u00e9conomique et obtenu des r\u00e9sultats, tels qu’une r\u00e9duction significative du taux de ch\u00f4mage. En outre, les r\u00e9serves de devises strat\u00e9giques du pays ont \u00e9t\u00e9 constitu\u00e9es, la confiance dans le syst\u00e8me bancaire a \u00e9t\u00e9 r\u00e9tablie et une source stable de financement du budget de l’\u00c9tat a \u00e9t\u00e9 identifi\u00e9e. L’Azerba\u00efdjan s’est \u00e9galement lanc\u00e9 dans un certain nombre de projets de construction d’infrastructures en coop\u00e9ration, notamment l’ol\u00e9oduc d’exportation de p\u00e9trole Bakou-Tbilissi-Ceyhan.<\/p>\n\n\n\n

Le d\u00e9veloppement \u00e9conomique croissant de l’Azerba\u00efdjan et l’augmentation des r\u00e9serves de change dans le pays d’ann\u00e9e en ann\u00e9e ont cr\u00e9\u00e9 la n\u00e9cessit\u00e9 d’am\u00e9liorer les m\u00e9canismes existants dans le domaine du contr\u00f4le financier. Le chef national Aliyev a \u00e9t\u00e9 le principal initiateur de la d\u00e9termination du statut constitutionnel de la Chambre des comptes d’Azerba\u00efdjan en ajoutant l’institution \u00e0 l’article 92 de la loi fondamentale, qui traite de “l’organisation du travail du Milli Majlis de la R\u00e9publique d’Azerba\u00efdjan”. , dans la r\u00e9daction de la premi\u00e8re Constitution nationale de la R\u00e9publique d’Azerba\u00efdjan.<\/p>\n\n\n\n

Le chef national Aliyev, tenant compte de la n\u00e9cessit\u00e9 de reconstruire et d’am\u00e9liorer le syst\u00e8me de contr\u00f4le financier de l’\u00c9tat, a commenc\u00e9 \u00e0 mettre en \u0153uvre des mesures d’une grande importance dans la cr\u00e9ation, la mise en \u0153uvre et le d\u00e9veloppement du m\u00e9canisme de contr\u00f4le de l’\u00c9tat. \u00c0 cet \u00e9gard, le chef national Aliyev a sign\u00e9 deux documents importants : les d\u00e9crets n\u00b0 463 du 17 juin 1996 \u00ab R\u00e9glementation du contr\u00f4le public sur la production, les services et l’activit\u00e9 de cr\u00e9dit financier et l’interdiction des contr\u00f4les d\u00e9raisonnables \u00bb et ; D\u00e9crets n\u00b0 69 du 7 janvier 1999 \u00ab Sur l’am\u00e9lioration du syst\u00e8me de contr\u00f4le de l’\u00c9tat et l’\u00e9limination des obstacles artificiels au d\u00e9veloppement de l’activit\u00e9 des entrepreneurs \u00bb.<\/p>\n\n\n\n

\"Pr\u00e9sident
Chef national Heydar Aliyev<\/figcaption><\/figure>\n\n\n\n

Les r\u00e9formes du contenu \u00e9conomique men\u00e9es par le leader national Aliyev sont internes : elles ont rendu n\u00e9cessaire la mise en place d’un contr\u00f4le financier externe de l’\u00c9tat par le minist\u00e8re des Finances de la R\u00e9publique d’Azerba\u00efdjan en tant qu’autorit\u00e9 ex\u00e9cutive comp\u00e9tente, et la Chambre des comptes de la R\u00e9publique d’Azerba\u00efdjan subordonn\u00e9 au Milli Majlis (ou, l’Assembl\u00e9e nationale, qui sert de branche l\u00e9gislative du gouvernement en Azerba\u00efdjan), qui est l’organe repr\u00e9sentatif le plus \u00e9lev\u00e9 de l’\u00c9tat, qui n’est pas inclus dans l’organe ex\u00e9cutif de l’\u00c9tat.<\/p>\n\n\n\n

\u00c0 cette fin, en 1999, avec l’adoption de la loi \u00absur la Chambre des comptes\u00bb de la R\u00e9publique d’Azerba\u00efdjan, la fondation de l’institut de contr\u00f4le financier externe de l’\u00c9tat a \u00e9t\u00e9 pos\u00e9e. Apr\u00e8s cela, en 2001, le chef national Aliyev, en tant que chef de l’\u00c9tat, a utilis\u00e9 le droit d’initiative l\u00e9gislative et propos\u00e9 des ajouts et des modifications \u00e0 la loi dans le but d’adapter l’activit\u00e9 de la Chambre des comptes aux normes internationales. Avec ces ajouts et modifications, les dispositions refl\u00e9taient que la Chambre des comptes devrait avoir une ind\u00e9pendance organisationnelle et fonctionnelle en tant qu’organe de contr\u00f4le budg\u00e9taire et financier permanent de l’\u00c9tat subordonn\u00e9 au Milli Majlis de la R\u00e9publique d’Azerba\u00efdjan. Les dispositions ont \u00e9galement \u00e9largi le champ de son activit\u00e9 et relev\u00e9 le statut juridique des membres de la Chambre.<\/p>\n\n\n\n

Au cours de cette p\u00e9riode, dans le but de d\u00e9terminer les bases de l’organisation et de la r\u00e9glementation du travail de la Chambre des comptes de la R\u00e9publique d’Azerba\u00efdjan, le r\u00e8glement int\u00e9rieur de la Chambre des comptes de la R\u00e9publique d’Azerba\u00efdjan a \u00e9t\u00e9 approuv\u00e9 par la loi de la R\u00e9publique d’Azerba\u00efdjan. Azerba\u00efdjan le 5 mars 2002 et mis \u00e0 jour en 2008.<\/p>\n\n\n\n

Une loi actualis\u00e9e, \u00abSur la Chambre des comptes\u00bb, a \u00e9t\u00e9 adopt\u00e9e en 2018. La loi r\u00e9glemente le statut de la Chambre des comptes, les bases juridiques de son activit\u00e9, la structure de gestion et d’organisation, ainsi que les objets externes du contr\u00f4le financier de l’\u00c9tat. et les relations avec d’autres parties dans le domaine de la supervision par l’\u00c9tat de l’utilisation efficace, l\u00e9gale et cibl\u00e9e des fonds et autres biens de l’\u00c9tat. Cette loi a accru la responsabilit\u00e9 de la Chambre des comptes pour la protection des fonds de l’\u00c9tat et l’utilisation efficace et \u00e9conomique de ces fonds, fournissant une plate-forme juridique pour la r\u00e9glementation des activit\u00e9s de la Chambre des comptes conform\u00e9ment \u00e0 la pratique internationale.<\/p>\n\n\n\n

La Chambre des comptes exerce des activit\u00e9s de contr\u00f4le financier externe de l’\u00c9tat conform\u00e9ment aux documents m\u00e9thodologiques pr\u00e9par\u00e9s par la Chambre des comptes sur la base de la loi \u00abSur la Chambre des comptes de la R\u00e9publique d’Azerba\u00efdjan\u00bb et des normes internationales de l’Organisation des institutions sup\u00e9rieures de contr\u00f4le. (INTOSAI). Ce dispositif juridique a servi de base pour prendre les mesures n\u00e9cessaires en vue d’adapter et d’int\u00e9grer plus efficacement l’activit\u00e9 de la Chambre aux normes internationales d’audit. La coop\u00e9ration internationale est \u00e9galement d\u00e9crite dans cette loi comme l’une des quatre principales activit\u00e9s de la Chambre. Pour cette raison, la Chambre des comptes est membre d’organisations internationales d’audit, telles que l’INTOSAI (Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le), l’EUROSAI (Organisation europ\u00e9enne des institutions sup\u00e9rieures de contr\u00f4le), l’ASOSAI (Organisation asiatique des institutions sup\u00e9rieures de contr\u00f4le) et l’ECOSAI ( Organisation de coop\u00e9ration \u00e9conomique des institutions sup\u00e9rieures de contr\u00f4le des finances publiques) et coop\u00e8re \u00e9troitement avec elles.<\/p>\n\n\n\n

La Chambre des comptes de la R\u00e9publique d’Azerba\u00efdjan, cr\u00e9\u00e9e en 2001 \u00e0 l’initiative du chef national Heydar Aliyev, a rempli avec succ\u00e8s les t\u00e2ches qui lui ont \u00e9t\u00e9 confi\u00e9es en exer\u00e7ant ses droits l\u00e9gaux pendant plus de 20 ans d’activit\u00e9, et poursuit ses activit\u00e9s dans le cadre de la politique men\u00e9e avec succ\u00e8s par l’actuel pr\u00e9sident de la R\u00e9publique d’Azerba\u00efdjan, Ilham Aliyev.<\/p>\n\n\n\n

En l’ann\u00e9e 2023, qui a \u00e9t\u00e9 d\u00e9clar\u00e9e “Ann\u00e9e de Heydar Aliyev” par la pr\u00e9sidence, la Chambre des comptes d\u00e9clare de mani\u00e8re responsable qu’elle essaiera de remplir toutes les fonctions qui lui sont assign\u00e9es en tant qu’institution sup\u00e9rieure de contr\u00f4le. Avec cela, la Chambre vise \u00e0 renforcer l’application des principes refl\u00e9t\u00e9s dans l’INTOSAI-P 12, qui envisage de cr\u00e9er de la valeur pour la soci\u00e9t\u00e9 et d’apporter des changements positifs dans la vie des citoyens par l’autorit\u00e9 sup\u00e9rieure de contr\u00f4le.<\/p>\n","protected":false},"excerpt":{"rendered":"

Apr\u00e8s l’effondrement de l’ancienne Union des R\u00e9publiques socialistes sovi\u00e9tiques (URSS) le 18 octobre 1991, l’ind\u00e9pendance…<\/p>\n","protected":false},"author":44,"featured_media":20556,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2909],"country":[2966],"region":[879],"news-type":[2910],"coauthors":[3298],"class_list":["post-20218","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-fr","country-azerbaijan-fr","region-arabosai-fr","news-type-news-in-brief-fr"],"acf":[],"yoast_head":"\nComm\u00e9moration du 100e anniversaire du pr\u00e9sident Heydar Aliyev : R\u00e9flexions sur la cr\u00e9ation de la Chambre des comptes - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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