تجارب مختارة في اصلاح الموازنة العامة

Abstract

Abstract : One of the main developments in public sector management over the past two decades is strongly encouraged by international organizations and countries to reform their budgets by moving from cash accounting to accrual accounting, these organizations in defense of the call for such reform in government accounting systems have shown a number of the benefits of them, that accrual accounting support sustainable development because it gives a more transparent government processes the image, as well as the accrual accounting provides a clearer picture of how the treatment of capital assets because they take into account the decline in the material value of capital over time and the accompanying change in the financial values of these assets.Also saw the contract eighties and nineties of the last century, a new wave of reform of the general budget of the pattern in both developed countries and developing countries metamorphic, this wave of reforms emphasized the need to reform the public budget, leading to improved public sector management, and by making the budget system focuses on outputs and outcomes ((goods and services provided to citizens)) rather than focusing on inputs ((financial resources or the total expenditures used in the production of these goods and services((