/ الموازنة العامة
موازنة البنود
موازنة البرامج والأداء
البرامج
مقاييس الأداء
الأنشطة
public budget
item- line budget
performance and programs budget
programs
performance measures
activities.
...Show More Authors
Abstract
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
...
Show More