دراسة تحليلية لتجربة مصر والأردن في تطبيق موازنة البرامج والاداء وامكانية الافادة منها في العراق

Rp An analytical study of the experience of Egypt and Jordan in applying program and performance budgeting and the possibility of.pdf

                                                                                                                                                    The great challenges that the Iraqi economy faced in the past require structural reforms, and perhaps at the forefront of these reforms is the transition from budgeting items to budgeting programs and performance, which is more transparent because through it the effectiveness and productivity of public revenues can be measured by achieving the goals set in the public policy race, as well as measuring the extent These goals are consistent with national priorities. The general budget for the years 2005-2021 continued to have a planned deficit, so the proposed framework for reform was developed by determining the expected development path through the adoption of the program and performance budget, for the benefits that can be achieved, which will reflect positively on the general budget through rationalizing participation in accountability for the deficit. Which the government is responsible for carrying out and allocating funds for it in the general budget. The aim of the research is to shed light on the concept and importance of program and performance budgeting, as one of the contributors to the preparation of modern public budgets, which was imposed by the need to establish the foundations for preparing the general budget as a result of the impact of the state’s participation in aspects of development. Economic and social in society. The problem of the study is the reliance on the method of balancing items in preparing the general budget, which resulted in a number of problems, including its focus on the past more than the future, in addition to its reliance on the oversight aspect and inputs instead of outputs, and preventing administrative leaders from being creative. The study hypothesized whether… Leaving the budget items, relying on modern trends in planning, preparing and implementing the general budget, represents a sound framework for its reform, which contributes to improving the efficiency of the performance of the state’s general budget. The study addressed a number of conclusions, which is that the application of program and performance budgeting in Iraq requires that the government have a management of results, which It enables it to prepare a budget based on results, but the absence of appropriate conditions and environment to improve performance, transparency, and accountability based on results may hinder the implementation of the program budget and performance, in addition to Iraq’s shift from the cash basis method that it had been adopting for many years to the accrual basis method that is consistent with the program budget. Performance is not free of obstacles and complications, because the last method requires data and information that is accurate and comprehensive, which is not easy to achieve in Iraq completely Under the current circumstances.