الإنتقال من موازنة البنود إلى موازنة البرامج و الأداء و أثرها على الأداء المالي : دراسة حالة وزارة المالية و القوى العاملة-ولاية شرق دارفور-الضعين

الملخص EN

The problem of the research was, is there a sound scientific approach in implementing the program budget and performance to raise the efficiency and improve government financial performance, by knowing the extent to which it keeps pace with recent developments in the application of program budget and performance based on expectations for the effectiveness of the surrounding conditions for administrative control over government expenditures, and good planning for the transition from budgeting items to budgeting programs and performance in support of administrative oversight to evaluate financial performance.

the research aimed to properly identify the implementation of program and performance budgets to raise efficiency and improve government financial performance, and implement good planning to move from item budgets to program budgets and performance in support of administrative control to evaluate financial performance.

the research followed the descriptive analytical approach using the statistical package for social sciences (SPSS) and the research reached a number of results, including the transition from item budgeting to program and performance budgeting in evaluating financial performance in the ministry of finance and manpower in east Darfur state, and the research made several recommendations, including the tightening of administrative control.

the performance units and responsibility centers in the ministry must implement the program budget and a disease to pursue the achievement of the set goals to meet the needs of society.