Development Stages of the Legal form for the General Budget of State | ||
| Journal of college of Law for Legal and Political Sciences | ||
| Article 22, Volume 11, issue 40 part 2, February 2022, Pages 624-646 PDF (833.76 K) | ||
| Author | ||
| Abbas Mfrg Fahl | ||
| Abstract | ||
| During the past century, the state budget law has been developed due to technological developments and progress in all fields, which led to development in several fields.Planning is the first that precedes the preparation of the general budget law or is in line parallel with the initial stage which is considered as a part of the budget law to determine the responsibility for all stages of the budget so that there is a decision-making unit and programs that represents the core line of the budget law. In addition to improving government accounting systems so that they set schedules for expenditures and imports so as to provide value results on the work of the departments, programs and activities that they perform. The development of an advanced measurement method for the preparation, follow-up, control and implementation of the budget law, and then improving the reports in form, contents and timing so that the users’ work on it is better and effective. This study includes the basic important changes to the stages of the budget law, which represent radical developments in the general budget law, which is the budget items and control (traditional budget), the program and performance budget, the planning and programming budget, and finally the zero-base budget | ||
| Keywords | ||
| balancing state shape | ||
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