الرقابة البرلمانية على تنفيذ الموازنة العامة في العراق

Abstract

The preparation of the budget is considered one of the most important concerns of the states, given the important place the budget occupies in the development plan of the state, in order to achieve development and achieve the services that all citizens need. Therefore, parliamentary oversight is the basis for monitoring public money, and accordingly, the state’s general budget is of great importance because it is one of the tools of fiscal policy on the one hand, and on the other hand, it is a tool for revealing the state’s financial situation and the directions of the government’s policy regarding production, distribution and rationalization of consumption, as the budget The general budget is not only numbers and arithmetic data, but rather a financial tool in the hands of the state that results in political, economic and social importance. The implementation of the general budget and the mechanism by which it is carried out have a major role in good implementation and lack of parliamentary accountability during implementation or subsequent accountability, although the practical reality shows The government often evades oversight through its actual domination of oversight tools, especially through committees, which are often appointed according to partisan quotas. Therefore, this importance to the subject of oversight has gradually increased over the ages due to the increase in the population and the increasing needs of the state and citizens due to the multiplicity of Needs and the scarcity of economic resources compared to them, all of this made the budget the focus of attention of financial researchers due to its increasing importance.