إطار مقترح لتطبيق موازنة البرامج و الأداء في بيئة الوحدات الحكومية العراقية
Other Title(s)
Suggestive framework for applying performance and programs budget in Iraqi government units environment
Joint Authors
المشهداني، سناء أحمد ياسين
الجنابي، عامر محمد سلمان
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 22, Issue 92 (31 Dec. 2016), pp.490-517, 28 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2016-12-31
Country of Publication
Iraq
No. of Pages
28
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
Abstract EN
This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures.
This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013.
In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that the achievement of the objectives set by the government and the programs promised to perform and have allocated funds for them in the public budget.
Depending on previously mentioned, a suggestive framework for reform is stated by determining prospective development course the adoption of performance and programs budget in away fits the non profit government units environment in Iraq, and the development involves three main aspects that are legislative, procedural, and accounting aspects, the whole aspects are developed toward depending on performance and programs budget in preparing, implementing and controlling the public budget, for the benefits achieved that reflect positively on public budget through rationalizing expenditure and achieving accountability of the government about programs and the objectives that the government promised to perform and has allocated funds for them in the public budget.
The research has reached into the most important conclusions that are: 1-Using the item- line budget in preparing, implementing and controlling the public budget will reduce its effectiveness and efficiency in using the public funds, and reduce the opportunities of improving its performance because it encourages expenditures increase instead of decreasing them.
2-The performance and programs budget falls in the reform attempts that aim for changing traditional view of using public funds, that is to be related with the efficiency of presenting services instead of the ways used to present services.
The research finally has come into the most important recommendations that are the necessity of adopting the performance and programs budget preparing the public budget for its advantages like providing explanatory and clear view about the related expenditures programs and activities for the units management.
Also depending on performance and programs budget in preparing the public budget for all government units, and to be applied gradually.
American Psychological Association (APA)
الجنابي، عامر محمد سلمان والمشهداني، سناء أحمد ياسين. 2016. إطار مقترح لتطبيق موازنة البرامج و الأداء في بيئة الوحدات الحكومية العراقية. مجلة العلوم الاقتصادية و الإدارية،مج. 22، ع. 92، ص ص. 490-517.
https://search.emarefa.net/detail/BIM-750741
Modern Language Association (MLA)
الجنابي، عامر محمد سلمان والمشهداني، سناء أحمد ياسين. إطار مقترح لتطبيق موازنة البرامج و الأداء في بيئة الوحدات الحكومية العراقية. مجلة العلوم الاقتصادية و الإدارية مج. 22، ع. 92 (2016)، ص ص. 490-517.
https://search.emarefa.net/detail/BIM-750741
American Medical Association (AMA)
الجنابي، عامر محمد سلمان والمشهداني، سناء أحمد ياسين. إطار مقترح لتطبيق موازنة البرامج و الأداء في بيئة الوحدات الحكومية العراقية. مجلة العلوم الاقتصادية و الإدارية. 2016. مج. 22، ع. 92، ص ص. 490-517.
https://search.emarefa.net/detail/BIM-750741
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملحق : ص. 516
Record ID
BIM-750741