الموازنة القائمة على النتائج كآلية لتعزيز الحوكمة و ترشيد الإنفاق العام

الملخص EN

this study aim to addressing the subject of budget based on results as tool to enhance the governance and rationalization the public expenditure, especially the public budget for country reflect the public policy for government which can see the government orientations.

the study conclude that the budget based on results contribute in enhance the financial governance through the transparency and accountability and participation, also its contribute in rationalization the public expenditure through the need to coordinate between the public budget and the objective of the plan, improve efficiency and effectiveness the public budget within the framework of public expenditure in the medium term, and analyse the cost of utility to achieve economic efficiency principle, in addition to enhance the control by the need ratify accounts and evaluate the performance to judge the results achieved.