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العنوان
أثر تطوير الموازنة العامة للدولة علي تعظيم نتائج التكامل بين ديوان المحاسبة وهيئة الرقابة الإدارية بليبيا :
المؤلف
راف الله، أسامة سالم أحميدة.
هيئة الاعداد
باحث / أسامة سالم أحميدة راف الله
مشرف / سامي نجدي محمد علي رفاعي
مشرف / سامي نجدي محمد علي رفاعي
مشرف / سامي نجدي محمد علي رفاعي
الموضوع
الاقتصاد. الموازنة العامة - ليبيا. المحاسبة الحكومية.
تاريخ النشر
2020.
عدد الصفحات
146 ص. :
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
12/1/2020
مكان الإجازة
جامعة المنصورة - كلية التجارة - قسم المحاسبه
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

from 146

from 146

المستخلص

The study aimed to develop the public budget in Libya, and to identify the possibility of integration between the Audit Bureau and the Administrative Control Authority in the light of this development, and to show the impact of the development of the state budget on maximizing the integration between the Audit Bureau and the Administrative Control Authority, and to face administrative and financial corruption in government institutions in Libya, and to achieve these objectives were conducted field study on the Audit Bureau, the Administrative Control Authority and the Ministry of Finance. The study concluded that the application of the program budget and performance leads to the enhancement of the integration between the Audit Bureau and the Administrative Control Authority, which contributes to reducing the phenomenon of financial and administrative corruption. The study also found that there is a statistically significant impact on the application of the program budget and performance on maximizing the results of the integration between the Audit Bureau and the Administrative Control Authority in Libya For financial and administrative corruption in government institutions in Libya. The study recommended the need to shift from the system of balancing items (traditional) to the balance of programs and performance, and the need to develop the state accounting system so as to align with programs and performance to reduce the phenomenon of financial and administrative corruption and enhance the integration between the Audit Bureau and the Administrative Control Authority