Managing the final accounts and its role in planning the general budget in Iraq for the period (2003-2013)

Abstract

Setter public budgets in Iraq and planned did not make the final accounts are the main evidence that goes attic planned public budget, despite the special significance that enjoys its final accounts because they are the actual figures of the general budget, but that the planned public budget to make the other variables are guide him in budgeting public even more than this to make oil revenues variable is the essential foundation in the general budget situation The access to the final accounts and analyzed, as well as access to public budgets and analysis of the same duration so that completed both poles map of his importance in determining the point of fiscal policy in Iraq, where you got the strength and where points were weaknesses, where it is strengthening the strengths and address weaknesses, whether by Rasim economic policy in Iraq or the author of the general budget and thus facilitate the task in front maker economic and political decision in order to identify ways of enhancing the development and restoration of lost opportunities Giving the role of final accounts in the fee fixed rules of public policy of the state in Iraq, especially in the financial allocations of public spending and resources thus planning public budget will contribute in the near precise estimate in the process of the general budget situation and what also contributes to reduce waste resources or overspending General or the allocation of public revenues Mast all making it more efficient and thus contributing to increase the production capacity of the Iraqi economy because dependence on oil revenues, variable makes planning public budget process and thus appreciation less efficient in reaching the goals set in its process.