معيقات استخدام الموازنات المالية كأداة للتخطيط و الرقابة و تقييم الأداء في الجامعات الفلسطينية الخاصة بالمحافظات الجنوبية

الملخص EN

This study aims to analyse the impediments to using financial budgets as a instrument in planning, monitoring and evaluating performance in private Palestinian universities, and to achieve this, the descriptive approach was used, as a questionnaire was prepared specifically to achieve this purpose, and (40) questionnaires were distributed to a random sample in private Palestinian universities In the southern governorate, and the research concluded with several results, there is a relationship between the awareness of the higher management of the university and the use of financial budgets as a instrument for planning, control and performance evaluation, as well as there is a relationship between the involvement of different administrative levels in preparing financial budgets, and there is also a relationship between the provision of recognized scientific foundations and the use of Financial budgets in private Palestinian universities.

The research recommended the necessity of working to enhance awareness of the university’s higher management by using financial budgets as a instrument for planning, monitoring and evaluating performance, and establishing a special department for preparing financial budgets in private Palestinian universities.