دور الإفصاح المالي عن الموازنة العامة للدولة في تخطيط و رقابة استخدامات الأموال العامة : دراسة ميدانية

Abstract EN

The aim of this study is to shed the light on the role of the financial disclosure of the government budget in planning and controlling the public funds uses.

In order to achieve this aim, the study adopted the descriptive and analytical approach for the data which were collected from the relevant officials (general manager, head of unit, financial controller, auditor, employees) in the Ministry of Planning and the Ministry of Financial Affaires in addition to Audit Bureau.

Questionnaire was designed to collect the needed data for testing the hypothesis of the study.

The validity and stability were tested for the collected data.

The questionnaires were distributed to 112 participants, however, 107 valid questionnaires were received back for statistical analysis.

The appropriate statistical manners were used to treat the collected data.

The descriptive statistics exemplified by frequency tables, percentiles, means and standard deviation for describing and interpreting the collected data.

However, for testing the hypothesis of the study, the inferential statistics mode was used such as Wilcoxon at significance level P-value = 0.05.

The study findings reveal the existence of an active role of the financial disclosure of the government budget in planning and controlling the public funds uses.

Thus, the study recommends the re-evaluation of the Libyan financial regulations to be updated according to the contemporary requirements.