العوامل المؤثرة على الموازنة العامة

Abstract EN

The research deals with the importance of the budget as it represents serious endeavors in order to help these institutions protect their value in the markets.

Research the stages of budget preparation, which include: identifying the responsibilities of preparing budgets, developing a budget guide related to institutions, preparing the schedule for approving budgets, setting and delivering budgets, distributing and analyzing strategy, measures and means of setting budgets, compiling budgets and setting final budgets.

The general budget, the factors affecting the preparation of the general budget, and at the conclusion of the research, the researcher presents several recommendations, the most important of which is the great focus on setting budgets by combining the objectives of the workers and the objectives of the ministry in order to encourage them and increase their motivation towards working to reach the general objectives of the ministry, and the research followed the approach Descriptive analytical to describe and analyze the factors affecting the preparation of the general budget.