مدى تأثير إعداد الموازنة الحكومية في تحقيق أهداف الجامعات العراقية : دراسة حالة جامعة الكوفة

Abstract EN

The purpose of this study is to know the appropriateness of the planning and preparation of government budgets and their allocations with the basic objectives of the University through knowledge of the basic stages of the University of Kufa to prepare its budget and approval and the stage of implementation and control.

This study used the method of case study for the University of Kufa (2015, 2016, 2017) being one of the Iraqi universities.

The researchers concluded that budget allocations in general are not consistent with the declared Objectives of the university, as the reason for the weak funding by the state, the most expenditures are directed towards the most pressing things such as the payment of salaries and allowances and that is at the expense of important scientific matters that support scientific research and technological development , And the lack of coordination between the university with the Budget Department of the Ministry of Finance.

This study recommends that there be allocated a percentage of the budget for the items related to scientific research, higher studies, seminars and conferences more than the current weak allocations and not focus on salaries and allocations only to help the university to upgrade to the level required to achieve its stated Objectives , Iraq and the Budget Department of the Ministry of Finance.