صور الرقابة على تنفيذ الموازنة العامة : دراسة مقارنة

الملخص EN

It is agreed upon that the public budget is a main device for the economic and social development, and the more important point is the political development; if it is well prepared by presenting the means to achieve the maximum profits and incomes for the state budget, it will participate in state and society improvement, yet the most important point is to define the paths to expend these sums in a more accurate way according to what had defined in the budget act.

at this point the important role of supervision in executing the public budget articles due to its importance in observing any breach or infraction that could occur in expenditure sections within the budget and its maintaining the public budget.

the research tackles the essence of monitory and its aims in the first chapter and the rise and establishment of monitory systems in the second chapter, while the third chapter deals with the types of monitory.

the research results are mentioned in the conclusion which is preceded by the recommendations.