حوكمة الإنفاق العمومي من منظور المؤسسات المالية الدولية

الملخص EN

The increase in the volume of public expenditures, the lack of financial resources, the spread of forms of corruption, and manifestations of embezzlement of public money associated with the absence of effective control over it, led to the escalation of demands for the need to search for the most effective ways to preserve public money and its proper management.

in this context, the focus of institutions international finance, such as the world bank, the international fund for economic cooperation and development, and the organization for economic co-operation and development on the issue of achieving governance of public spending, which it considers an entry point for achieving effectiveness and efficiency in managing public money.

this study concluded that the approach of the international financial institutions to embody the governance of public spending is based on directing public spending policies according to specific criteria inspired in its philosophy of relying on the mechanisms and teachings of the new public management that has proven successful in the private sector, and is based on management centered on results and performance, granting greater freedom to managers and linking it to accountability, strengthening partnership and contracting, which are integrated into the management of public organizations in order to rationalize their management, but the export of this model and its conditional application led to counterproductive results, especially in developing countries.