إصلاح الموازنة العامة: كمدخل لإصلاح النظام المالي في العراق

Abstract EN

The general budget is of great importance to the executive and legislative branches and citizens in general, for the executive, the budget is a plan of action for the ministries that make up the executive branch, and for the legislature, the general budget is seen as a means of exercising control over The work of the executive, and for the citizens the budget includes the social and economic program that the Government intends to implement during the fiscal year, so the budget is of great importance, hence the need to reform the general budget in Iraq as a result of many factors contributing to the lack Modernization of the general budget as well as the general budget pattern in Iraq has not changed since 1921, so there is a need to reform the financial system through the reform of the general budget by means of several ways of preparing and controlling the general budget in order to reform the general budget in Iraq.