دور موازنة البرامج و الأداء في تقويم الأداء المالي : دراسة ميدانية على وزارة المالية و التخطيط الاقتصادي–الخرطوم

الملخص EN

The research problem was represented in the extent to which the application of the program and performance budgeting method could lead to the provisions of accounting and administrative control in government units? What is the effect of applying the program and performance budgeting method on monitoring and evaluating financial performance? The research aims to identify the process of applying the program and performance budgeting method to monitoring and evaluating financial performance, studying the relationship between program budgeting and performance and increasing the efficiency of accounting control.

The first hypothesis: There is a statistically significant relationship between the program budget, performance and accounting control.

The second hypothesis: There is a statistically significant relationship between the budget of programs and performance and the evaluation of financial performance.

The research followed the descriptive and analytical approach by using the Statistical Package for Social Sciences (SPSS).

The research reached a number of results, the most important of which was the contribution of the budget of programs and performance in rationalizing public spending to reduce the budget deficit, increasing the level of disclosure in the financial statements to activate accounting control.

The research reached a number of recommendations, the most important of which is increasing interest in implementing program and performance budgeting, establishing the principle of transparency and disclosure in the financial statements, working to control spending within the limits of budget appropriations, there must be performance indicators and standards that are simple and accurate.