The level of transparency and its impact on the preparation of the state budget - An applied study in the general budget of the Iraqi state 2014/2015

Abstract

   The knowledge of the principles, disclosure and transparency, in particular, is regarded as an important contemporary contemporary subject of the accounting topics under the Modern trends of the Chairperson of the public finance data. The problem of to search in the absence of a culture of transparency regarding public finance, knowledge of its principles, in order to achieve the goal of the Search - The researcher has addressed the explanation and analysis of the principles of disclosure and transparency and its role in providing data and information on public finance for the purpose of preparation of high quality financial lists.

The researcher adopted the approach this is rendered through the Scandisk and Defrag utilities profile and analysis, which is the difference in the optimal for this research as it will help in the analysis and identify results and extract the limits of the study is to test the general budget of the Iraqi state for 2014/2015. Research reached a set of conclusions, the most important of which is the presence of a group of women with disabilities in the Iraqi environment, including the spread of the phenomenon of corruption on a large scale in the implementation of the budget.

Search recommended the need to adopt the principles of transparency in the preparation of the general budget, and the need for commitment in the timings of the budget preparation, and the disclosure of all financial and non-financial information. with the identification of a clear policy for the disclosure of public debt management, and any change in those policies.