استخدام اسلوب الموازنة الصفرية لمواجهة تحديات الموازنة الاتحادية في العراق أنموذج مقترح

Abstract

The research presents suggested frame work for using zero budget in preparing federal Budget instead of Articles Budget (Tradition-al Budget ) which faces several challenges because it confesses all previous activities Funds regardless of whether they were efficient or not , and it encourages dissipation instead of rationalization because it measures the financial tools which associate budget achieving are limited and represented in commitment the estimated fund or not expending because the fund are not available and the weakness in controlling the performance efficiency because it does not care about the relation between inputs from available resources and out puts represented benefitsThe research took the Zero Budget as suggested framework because it does not confess the funds for activities and projects unless they are being evaluated from point of view effectiveness and efficiency in per foreman and its relationship with long-term objective.The research concluded that it is possible to face the budget challenges by using Zero Budget by doing comprehensive review and evaluation of activities and projects achieved by govern-mental organizations to cancel the failing projects.