إمكانية تطبيق موازنة البرامج و الأداء ودورها في ترشيد الإنفاق الحكومي : دراسة ميدانية في عينة من الدوائر الحكومية في إقليم كوردستان

Abstract EN

The research aims to shed light on the concept and importance of program and performance budget as one of the modern techniques of preparing public budgets, which was imposed by the actual need to develop the foundations of preparing the public budget as a result of increasing the state intervention in the life of society to achieve economic and social development.

The continuity of preparing the public budget according to the traditional technique by countries ,will lead over the year to increase the volume of public expenditure without any real need to such increase.

In order to rationalize the government tunnels in the budget of the Kurdistan Region, the research came to clarify how to apply the technique of program and performance budged, after an analytical analysis of the public budget in the region in terms of its characteristics and the place of strength and weakness, as well as, a questionnaire has been designed involves three axes, which were distributed to a sample of governmental directories that has a relationship with the public budget, to show the problems of the traditional technique and the ability of apply the budget of program and performance.

The research comes to a number of conclusions the most important of which is the presence of a continuous increase in public expenditure year after year due to the expansion of the provision of salaries and wages as a result of the many appointments in the public sector as well as the weakness of the private sector in attracting investment and attracting labor, as the researchers put some proposals to the attention of the concerned authorities for the advancement of the public budget among these of the need for the direction towards the implementation of programs and performance budget as the most modern methods used in both developed and developing countries as well as the creation of the necessary requirements for the application and conditions either technically or through the media by the consciousness the leaders of government agencies to accept the change.