استشراف أبرز تحديات إصلاح و تطوير الموازنة العامة للدولة الليبية : دراسة استطلاعية من وجهة نظر المحاسبين في القطاع العام مراقبة الخدمات المالية طبرق نموذجا

Abstract EN

research aims to explore the most prominent challenges of reforming and developing the general budget of the Libyan state, Therefore, following the foresight approach (inductive approach), to know the opinions and trends of an intentional sample that amounted to (21) individuals, represented in the accountants working in the control of financial services, Tobruk as a model.

The results of the survey indicated that both the patronage (patriarchal) state and the wealthy state - prevalent in the Libyan environment -; It constitutes the most prominent challenge facing the reform and development of the general budget of the Libyan state, the results also indicated that there are economic risks and challenges; It will also stand in the way of reforming and developing (financing) the general budget of the Libyan state, The following variables were: The significant decline in oil revenues, and the repercussions of the (2019-COV), The oil price war, the gradual transition to the green agenda (solar energy),and US shale oil production.

The recommendations, the most important of them are: The Libyan government should adopt comprehensive national integrity systems and actually adopt the perspective of human development and human rights as an entry point for change.