الموازنة العامة المرنة للدولة في ظل تقلبات أسعار النفط

Abstract

The large fluctuations in oil prices marked the repercussions in the economies and policies of countries in the world as a whole, including both consumer of oil, or his product. The debate continues on the issue of decrease oil prices and what the reasons behind these decrease still. So the Iraqi government suffers from the process of preparing the state budget under the current circumstances as a result of changes in the price of oil, which is the President supplier in financing the budget. This means that the preparation of the state budget does not fit with alopecia changes in oil prices, so research aims to prepare a general budget of the state are flexible by taking prices lower and higher oil under a certain extent until the control over these fluctuations in the light of this term. The research has reached to many of the most important conclusions that the preparation of the flexible general budget of the state to achieve ensure that the work under the vagaries of oil prices. The research has reached to many of the recommendations including the need to prepare the state budget in the oil price fluctuations through flexible budget that takes into account the lower and higher limits of oil prices.