الأدوات المستخدمة في تحليل الانفاق الحكومي وصولا الي معاملات فنية ومعدلات آداء/Tools Used in Analyzing Government Expenditure Leading to Technical Transactions and Performance Rates

Abstract

تناول بحث الاطار العام لتحليل بنود الانفاق الحكومى ، الخطوط العريضة للدراسة التي ينبغي القيام بها لاستخلاص معاملات فنية لانفاق الوزارات والمصالح وكذلك محاولة ایجاد معاملات بحسب نوع الوظائف يمكن اسقاطها على المستقبل . وقد تعرضت هـذه الدراسة الى جوانب جديدة لابد من تعميقها وخاصة بعد أن اصبحت الحاجة ماسة الـ خلق انواع جديدة من المعايير والمقاييس التي ينبغي الوصول اليها من خلال تقسيمات الميزانية بهدف استخدامها سواء لخدمة اغراض التحليل او كأسلوب لتنسيق العمل واحداث التكامل بين الخطة والميزانية سی وتعرض هذه المذكرة ، الاطار النظرى لتقسيمات الميزانية على المستويات الاقتصادية والنوعية والوظيفية . وفى الجزء الاخير منها تناولت دراسة تقسيمات البرامج والاداء . وقد استهدفنا من هذه الدراسة ادخال تحسينات على التقسيمات الحالية للميزانية واضافة أنواع أخرى من التقسيمات قد تكون صغيرة ، كما ابرزت المذكرة دور هذه التقسيمات في الوصــــــــــــول الى معاملات فنية ومعدلات سواء للاتفاق أو الاداء. /The research addresses the general framework for analyzing government expenditure items, outlining the study that should be conducted to derive technical transactions for the spending of ministries and agencies, as well as attempting to create transactions based on the types of functions that can be projected into the future. This study has explored new aspects that need to be deepened, especially since the need has become urgent to create new types of standards and metrics that should be achieved through budget classifications, with the aim of using them either to serve analytical purposes or as a method for coordinating work and achieving integration between planning and budgeting.

This memorandum presents the theoretical framework for budget classifications at the economic, qualitative, and functional levels. In its final part, it discusses program and performance classifications. The goal of this study was to introduce improvements to the current budget classifications and to add other types of classifications that may be minor. The memorandum also highlights the role of these classifications in reaching technical transactions and rates for both agreement and performance.

The research addresses the general framework for analyzing government expenditure items, outlining the study that should be conducted to derive technical transactions for the spending of ministries and agencies, as well as attempting to create transactions based on the types of functions that can be projected into the future. This study has explored new aspects that need to be deepened, especially since the need has become urgent to create new types of standards and metrics that should be achieved through budget classifications, with the aim of using them either to serve analytical purposes or as a method for coordinating work and achieving integration between planning and budgeting.

This memorandum presents the theoretical framework for budget classifications at the economic, qualitative, and functional levels. In its final part, it discusses program and performance classifications. The goal of this study was to introduce improvements to the current budget classifications and to add other types of classifications that may be minor. The memorandum also highlights the role of these classifications in reaching technical transactions and rates for both agreement and performance.