دور الموازنة كاداة تخطيط ورقابة في ترشيد القرارات بالسلطة الوطنية الفلسطينية

شبانه, عبد الهادي (2015) دور الموازنة كاداة تخطيط ورقابة في ترشيد القرارات بالسلطة الوطنية الفلسطينية. Masters thesis, الاكاديمية.

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Abstract

This study analyzed and discussed the role of the general budget as a tool for planning and censorship , and use it for the purpose of rationalizing decisionmaking. Also, the study clarified the obstacles which are facing the use of the general budget. To achieve the aims of the study and test its hypotheses, it has been depended on the minor data and the previous studies which formed the theoretical framework of the study. Concerning the practical framework, it has been designed a questionnaire distributed to the sample of the study which consisted of (300)employees of senior administration and the directors of financial and censorship departments in the ministries of Palestinian authority. (272) questionnaires were collected again with a percentage of 90.7%. The findings showed that the general budget helps to improve planning, censorship and decisionmaking in Palestinian National Authority by setting goals in the light of the income and expenditure compared to what is found in the budget and then take the correct necessary measures. The study offered some recommendations which enhance the role of the budget in the decision-making. The most important ones are the necessity of the criteria and the principles of making budgets and censorship as well as considering its importance in the processes of planning, censorship and the decision-making, taking into account, setting clear and specific criteria about the estimates of budget items and the computerization of their operations, and control the methods which used with estimate allocations, with attention to the development of the technical facilities for those who prepare the budget by holding training and vocational courses lead to increasing their efficiency

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