الرقابة المالية كآلية لترشيد الإنفاق العام في الاقتصاد الإسلامي

الملخص EN

This research discusses the subject of financial supervision as a mechanism for rationalizing public expenditures in the Islamic economy.

This issue is of great importance because it touches on some aspect of the state budget, which is the public expenditure, which reflects the role of the state in spending on various fields in order to achieve economic and social goals.

Expenditure is related to the public revenues received by the state, and the sharp decline of the latter makes the country suffer from the problem of the deficit in its expenses, and the negative effects on the national economy, so it was necessary for the state to take rational policies in public spending.

The purpose of this study is to explain the role of financial supervision in rationalizing public expenditure from the point of view of the Islamic economy, as a necessity sought by the state, and to determine the methods adopted by the Islamic economic system in the process of rationalization by optimizing the allocation of expenditure and avoiding waste of spending which does not benefit, In the treatment of budget deficit, and achieve the objectives of the development policy of the state.