حوكمة الميزانية العامة في المملكة العربية السعودية

Abstract EN

The efficiency of the public budget process plays an important role in influencing government performance and supporting the quality of public services provided to beneficiaries.

Governance in the public sector is also an important tool toward economic development and the fighting of corruption.

On the other hand, the Kingdom of Saudi Arabia is undergoing an administrative and economic transformation, where developing the budget process is considered an important tool in guiding the transformation process.

In this article, an analytical descriptive approach was used to study the governance of the public budget in the kingdom, by analyzing local and international studies and reports.

The study concluded that the general budget process needs to be developed to support the efficiency of the budget, and to ensure governing quality