دور الميزانية الصفرية في تحقيق الشفافية و ضبط الإنفاق العام : دراسة حالة الامارات

الملخص EN

After the failure of the system of planning and programs emerged a new system for the development of the budget was termed the zero-budget basis.

This new approach seeks to maximize the government's objectives in raising efficiency and effectiveness in the performance of government activities by prioritizing government programs and highlighting the feasibility of such programs for better reallocation of resources.

We have tried through this paper to highlight the experience of the UAE to apply this new method and knead after the failure of traditional patterns to achieve the required efficiency in the management of public money.

We found from this study that none of the previous types of budgets is an ideal type that different countries are keen to implement, but there are several economic, political, social and legal factors, which determine the type of budget used.