تقييم فاعلية الأداء المالي للموازنة العامة و كفاءته في العراق للمدة (2004-2010)‎

الملخص EN

Public budget is considered as a major means to execute the country' s goals in the near and far extent.

It is important to look at the public budget in the light of economic and social circumstances in the country because it is a tool that helps in directing the economics to achieve the growth in gross domestic product and the person' s average share from it, and then settling all the problems the society faces.

The budget role in achieving these goals depends on the process of setting up and framing the budget because it imaging the real financial commitment in distributing of public expenditures between the different expenditure faces.

The public budget represents the foundation stone in Iraqi economy because the economic and social problem worsening in Iraq as a result of the exceptional circumstances during the past decades put an important role on the public budget through directing of financial performance elements which are represented by the expenditure policy, earnings policy, budget deficit and the resources to finance it to minimize these problems.

Accordingly, this thesis aims at recognizing the role of public budget in Iraqi economy and its financial performance directions and structure in addition to knowing the efficiency of these elements and finally trying to find some ways to treat the defect and failure in these elements.

The thesis hypothesis is " the financial performance of the public budget in Iraq with all its elements is not efficient and sufficient to achieve the social and economic goals"