Standing parliamentary committees are considered as an organ of people’s national assembly and council of the nation, as mandated by algerian constitution, each committee is responsible for the specific procedures and fields, Which includ the law, Whereby, the committees are studying of draft laws specialized study By limited number of deputies, before being submitted to all parliament members. Financial committee in a parliament has some kind of privacy, compared with other committees, this is due to the importance of finance laws and its position in state’s whole system, for this, financial committee is composed of high number of deputies compared with other committees in the parliament, that committee is practiced its activities and tasks in short specified period. Financial committee exercises its tasks in two stages, first one, before the general discussion to study of finance law draft, by listening to the voices of the ministers and experts, that summarizes in preliminary report which is consisted the opinion of committee and the modifications are provided, in second stage, after the general discussion to study the modifications which are provided by deputies to give their final opinions through complementary report.