التحرر من الروتين المالي الحكومي و مبدأ وحدة الموازنة : دراسة مقارنة

الملخص EN

The principle of budget unity is one of the constitutional principles related to the state's general budget, which means presenting the state’s revenues and expenditures in one clear and organized document to know the state’s financial position when making a comparison between total expenditures and revenues.

This comparison is difficult to achieve in the case of multiple budgets in several documents.

The Kuwaiti constitutional legislator adopted the principle in Article 140 of the 1962 Constitution to allow members of Parliament to extend their control over public expenditures and revenues when comparing different aspects of expenditures presented to them for discussion.

This principle also means displaying public expenditures to Parliament in one account instead of multiple accounts or at different times.

The Ministry of Finance shall abide by the governmental accounting rules, and the provisions contained in the Kuwaiti Financial Law (Law 31/1978 RPB & IF).

The practical reality has proven that the strict application of the principle of budget unity and the government financial routine it contains is not commensurate with facing economic crises, which necessitated the necessity to gradually abandon the governmental financial routine and break the rules of budget unity in order to allow the economic public utilities in the country to face economic challenges, especially in cases of deficit Financial as a result of low oil prices, the occurrence of (2008/2009 financial crises) or health crises (Covid-19 since February 2020).

The study tried to reach results that achieve wide freedom in the administrative and financial aspects of the Kuwaiti public finances to face the economic challenges with application to one of the models of the principle of budget unity in the field of researcher (K P C) that faced economic challenges by deviating from the principle of unity Budgeting and abandoning the governmental financial routine.

The study concluded that the state's accounts need to be clear so that they can be understood by the National Assembly.

A member of the National Assembly should pay attention to the political consideration of the general budget law.

Departing from the principle of budget unity is an exception to a constitutional principle due to the state’s interference in economic life.