دوره 4، شماره 40، آبان 1401، صفحات 103 - 111
نویسندگان : Omid Qati *

چکیده :
Correct and effective budgeting for country is essential to its economic development and progress. The budget is a crucial tool used by modern governments to control the economic financial policies of the nation. The budget of those nations has altered the rate of economic growth in terms of job creation, price stability, and the balance of international trade policies so that the interests of the society are more in mind, and it plays a crucial role in lowering income disparities between various segments of society. Program-based budgeting was implemented in Afghanistan in 2006 to connect the standard and development budgets of the ministries and link its strategic goals and policy priorities with the annual budget. Organizational budgeting is a specialist undertaking that plays a crucial function. The Afghan budgeting system requires fundamental reforms; a gap exists between the budgeting of government units and the responsibility of responding in the executive bodies of the government as a result of a lack of financial discipline, weak accountability, lack of transparency in the budget arrangement process, ignoring the facts in the budget arrangement, and ignoring the criteria for prioritizing allocations in the budget. The budgeting procedures of the Ministry of Finance may be established using the lessons learned from the experiences of the nations (England, Australia, Chile, and Egypt) that have training and capacity-building programs.

کلمات کلیدی :
Budgeting, Afghanistan, capacity building, accountability, and transparency


مشاهده مقاله
56
دانلود
0
تاریخ دریافت
۱۹ خرداد ۱۴۰۱
تاریخ ریوایز
۱۳ تیر ۱۴۰۱
تاریخ پذیرش
۱۲ آذر ۱۴۰۱