الممارسات المستخددمة في عملية تقدير الموازنات للدوائر الحكومية في الأردن من وجهة نظر المحللين الماليين

الملخص EN

The purpose of this study is to analyze a number of strategies that are regularly used in the budgetary preparation process by different Jordanian governmental ministries and departments to receive financial appropriation.

In order to achieve the objectives of the study, a questionnaire was developed and distributed among the sample’s study, which consisted of (100) budget analysts.

(86) Members responded.

Descriptive and analytical statistics techniques were used to test the hypotheses of the study.

The most important findings of the study are: Influential officials (the Minister and Secretary General of each ministry,… etc.) received more funds to their institutions compared with other officials.

The utilization level of the researched strategies in preparing budgets was moderate to high as perceived by financial analysts, in both: public institutions and the General Budget Department.

The analysis revealed significant differences of the utilized strategies due to the experience level of analysts, but no differences were found due to their education level and age.

The study recommended reducing the political and social influence in preparing the public budget, spreading the use of programming and performance budgeting system, and conducting more related researc