Author name:
نور عدنان داخل الشمري
Supervisor name:
حيدر وهاب عبود العنزي
Abstract:
The idea of the state budget idea is relatively recent , was not the general budget in the past as it is now , it has gone through the stages of the evolution of multiple , was the first phase , when the student members of the people, the ruling power , not to impose the tax only after the approval of the people or their representatives , and when he handed over the ruling power of this principle , asked the representatives of the people to watch spending tax revenues , and discuss the reasons for the imposition of the tax , and then go the people and their representatives to confirm their right to discuss the revenue all expenses all , and uses , and then struggled in order to be a report of tax and spending are League , was the general budget.So it was incumbent on the government to ensure the adoption of legislative power to the draft budget as a representative of the people and strives to maintain its interests , and what was the people's representatives of the blocks and the different political parties so multiple orientations differ with the government program, and sometimes agree with him at other times , leading the government to make changes in the sequence of priorities and projects in line with the orientations of these blocs and parties that have a majority that ensures authentication of people's representatives on the state budget , and here comes the role of the changing political reorientation of the public budget allocations and who is often away from the foundations of the financial and economic being designed to achieve electoral gains the future for those parties towards their constituents.Represents the state budget , at the present time , the basic document for the study of public finances , for any state , and occupied this study is an important aspect of financial studies , due to the evolution of the size of the general budget , and the growing impact on the balance of economic, social, political and financial.The budget of the states include recognition of public revenue and public expenditure, for a period to come, it is a financial plan for the state , designed to satisfy the needs of the public in light of the circumstances and goals of political , economic and financial - based society , it is a mirror that reflects the state activity and reflect on its role as the state cannot direct activity without spending cannot be spent without the revenue necessary for this purpose.Therefore, the study of the general budget, indicating that the procedures followed in the preparation and implementation of the general budget, reflecting the political and social system and the administrative state, also shows that the search in terms of the general budget shows the activities of the State Economic and objectives, as the study shows the effect of the factors and financial considerations of the state, and emphasizes the importance of the role played by public finance in the present eraAs the general budget planning tool for the future , the government is in the process of preparing the budget public take into account a range of important principles that guarantee prepared to the fullest picture of the fullest, also included the development of Activity executive power under the control of Parliament , but it is a result of the evolution of the concept of public finances and breadth of state activity has controversy raged among scholars about taking these principles or exit them , so that the concept is applied by conventional financial problems and generates economic and financial difficulties , which prompted the evolution of these principles and resulted in the exceptions to ensure their application in the preparation and the preparation of the general budgetThe problem with search according to those principles which leaves a clear impact in the general budget of the same in terms of Nacho preparation and voting upon the approval and implementation, which often Macon year or more different countries.In political terms, and as is known, there are reciprocal relationship between the political system and public finances, the authority is the ruling in a particular community, determine to a large degree the financial policy of the state, and the distribution of public expenditures and public revenues, between classes and strata of society different, are also affected by the financial public events and political unrest, Alaboukry hand, affect public finances in the political system through consolidation or reduction of the activities of the legislative power, as was the public finances and the financial pressures generated by, the reasons for the mothers of the revolutions in the world And contribute to the study and understanding of the principles of the budget to identify the administrative organization of the state, whether in the form of a federal or a uniform, and do follow the state highly centralized or decentralized system of government, and it affects all the modalities of control followed by the state to monitor the implementation of the general budget, infrastructure to invited us to select the subject of the principles of the state budget as the theme for this research.
