انعكاس موازنة البرامج و الأداء على نظام إدارة المعلومات المالية المتكامل في العراق

الملخص EN

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In order to ensure the optimal use of the available resources, governments worked on planning those resources and determining the aspects of public spending in order to achieve the desired goals.

Several types of public budgets appeared, each of which reflects the environmental reality in response to economic, social and political pressures.

Thus, budgets appeared: programs and performance, planning system, budget programming, budget On a zero basis, each of them reflects a philosophy that represents an evolution and a qualitative addition to the previous budget.

Where the countries of the world created different combinations of public budgets, so each country took its own method for preparing and implementing the general budget, as well as some successive governments within the same country worked on adopting different methods for preparing, implementing and controlling the general budget in order to achieve the objectives of each, but while preserving some of the general characteristics of the budget.

A general framework should be reached for balancing programs and performance.

Basic requirements should be provided to help the government plan its resources and expenditures properly to ensure the optimal use of available resources on the one hand and achieve accountability on the other hand.

There should also be a medium-term financial framework, a system for monitoring and evaluating performance, an integrated information system It helps in planning, following up and evaluating, and then taking appropriate decisions.

The process of public budget reform should be consultative and participatory, taking into account the motives and incentives of those whose careers may change by new regulations and procedures.

Government reform efforts often fail due to poor implementation.

The design may be sound, but If its objectives are not clearly understood, or if stakeholders consider it a threat or burden to them, this reform will vanish.