صور الرقابة على تنفيذ الموازنة العامة - دراسة مقارنة-

Abstract

       It is agreed upon that the public budget is a main device for the economic and social development, and the more important point is the political development; if it is well prepared by presenting the means to achieve the maximum profits and incomes for the state budget, it will participate in state and society improvement, yet the most important point is to define the paths to expend  these sums in a more accurate way according to what had defined in the budget act. At this point the important role of supervision  in executing the public budget articles  due to its importance in observing  any breach or infraction  that could occur in expenditure sections within the budget and its maintaining the public budget.

     The research tackles the essence of monitory  and its aims in the first chapter and the rise and establishment of monitory systems  in the second chapter, while the third chapter  deals with the types of monitory. The research results are mentioned in the conclusion which is preceded by the recommendations.