الشفافية و الإفصاح في الموازنة العامة للدولة و حسابها الختامي : دراسة تحليلية لمعرفة التزام الجمهورية اليمنية بمبادئ الشفافية المالية

الملخص EN

The study aims to apprehend to what extent Yemen is committed to the financial transparency principles in the general budget.

In addition, it aims to spell out to what extent the concerned bodies that are responsible to prepare the budget make use of the financial transparency principles, before and while preparing, presenting and implementing the general budget of the state.

Moreover, this study aims to identify the nature of monitoring the general budget guidelines and their extent conformity with the financial transparency principles.

This research has reached important findings.

The most important one is that the Yemen Government does not observe the financial transparency principles when preparing, implementing and monitoring the data and information of the general budget and the final balance sheet account.

The study presents a number of recommendations that help Yemen Government to recognize the requirements of the financial transparency while preparing, presenting and implementing the general budget.