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The general budget and its relationship to public expenditures and incoming funds

 The general budget has a strong impact on public expenditures and incoming funds, and it is the one that controls these expenditures and the incoming funds and has an income in the increase or decrease of funds in banks and has its own legislation and laws that are represented in all parts of the world.

Public budget

It is not a year.

What is meant by the general budget: a forecast and authorization for public expenditures and public revenues, often for a future period

The idea of ​​the general budget is based on: the forecast, the clearance.

Permission means: Parliament's approval of forecasts and figures for public revenues and public expenditures.

The national budget includes: Estimates for all aspects of economic activity in both the public and private sectors.

The science of national accounting: called the science that includes the study of the national budget and national accounts.

National accounts are: a record of all aspects of the nation's economic activity from a previous period.

With regard to the Parliament's approval of the general budget: the authorization for expenditures gives the government the right to do or not do it, the leave

It does not give the government the right to collect or not collect it.

With regard to the difference between the general budget and the facilities budget, we find: the budget relates to a future period (estimated figures), the establishments budget

Relates to an earlier period (actual numbers).

With regard to the distinction between the general budget and the national budget, we find: The general budget is limited to the estimation of expected expenditures and revenues

For the government only, the national budget is limited to estimating the expected expenditures and revenues for the whole nation (government and individuals).

Adopting the foreign exchange budget system: by countries that suffer from a shortage of their foreign currency.

We mean the final account: the account that shows what the state actually spent in terms of public expenditures and what it received from public revenues during a period


With regard to the relationship of the final account with the general budget: the final account shows the result of the implementation of the public after the expiration of the period that follows

I set her.

The most important principles that must be taken into account when developing the general budget are: the principle of the annual budget, the principle of budget unity, and the principle of generality.

Balancing and offset balancing switch.

One of the political considerations in choosing the duration of the year for the general budget: an appropriate period for the continuation of Parliament's oversight of the actions of the executive authority.

As for political considerations :  

an appropriate period for the continued ability of the government to obtain public revenues, an appropriate period for the continuity of capacity

The government has to pay overhead.

The fiscal year of the Syrian Arab Republic begins on: the first of January and ends at the end of December.

Among the methods of calculations for the fiscal year of the general budget:

Treasury Calculation Method (Parts Account): The final account of the budget does not include only revenues that have been actually collected and expenditures that have been made.

They actually spent it during the same year.

As for the method of calculating the settlement (completion account): the cost of revenues and expenditures resulting from the actions of

Taken in the sea of ​​the fiscal year regardless of the date on which the revenues are actually collected and the expenditures paid.

Advantages of the Treasury Calculation Method (Pieces Account):

Quickly close the financial accounts for the year.

As for the advantages of the settlement calculation method (completion calculation):

It gives a correct idea of ​​the financial position of the government.

As for the disadvantages of the Treasury account (cutting account):

Lead to showing the government's financial position unlike what it is, leading to the tendency of various interests and departments to expand in

Spending near the end of the fiscal year.

As for the disadvantages of the settlement method (completion calculation):

For a long period, and its result cannot be known quickly, it leads to the overlap of the accounts of different years.

The account remains open

In the Syrian Arab Republic, the Treasury account method (cutting account) has been used.

Among the exceptions under the year on the principle of annual budget: the system of twelve budgets, additional appropriations (back).

The additional (back) appropriations are the appropriations that relate to the remaining penny of the fiscal year.

The Twelve Budgets System: Parliament imposes the government to open temporary monthly appropriations at the expense of the next budget pending

Approved by Parliament.

The term (economic cycle) is given to: the succession and succession of two periods, which are prosperity and depression.

Exceptions over the year include the principle of an annual budget: the economic cycle budget, the budget for economic and social programs.

Among the countries that implement the economic cycle budget system: Sweden.

It is intended by the principle of the unity of the budget: that all public expenditures and public revenues be included in one budget.

One of the most important advantages of applying the principle of budget unity: easily knowing the financial position of the state. The proportion of public expenditures or revenues can be determined

General to national income, Parliament ensures effective control of the budget.

Among the most important exceptions to the principle of the unit of budget are: independent, attached, and extraordinary budgets, and special treasury accounts.

We mean independent budgets: budgets of public institutions that are independent of their personality from the personality of the state.

Independent budgets are distinguished by: they are not subject to the rules and provisions that are subject to the state's budget. Its budget surplus is kept for itself.

Its budget deficit is covered by the previous surplus, and it is not submitted to Parliament.

Independent budgets are a real exception to the principle of the unity of the budget in terms of financial and political terms.

The attached budget is: The budget of the public institutions affiliated with and associated with the state. Which is subject to the supervision of the Ministry of Finance.

These budgets are distinguished by: They are subject to the provisions and rules to which the state budget is subject, and only a surplus or deficit appears in the state budget

Discussed and adopted by Parliament.

Attached Budgets, Attached Budgets are shown and shown

Among the considerations that call for the legislator to determine the financial independence of the institutions that use the attached budgets: the desire for liberalization

One of the financial constraints imposed by the state in contracting and disbursing its expenditures is the desire to judge the commercial efficiency of these enterprises

And achieve profit or loss.

Attached budgets are a real exception to the principle of the unitary budget in financial terms.

We mean extraordinary budgets: they are the budgets that are set for some operations that are characterized by the fact that their expenses are extraordinary.

As it is considered from the extraordinary expenses: the expenses of wars, the expenses of armaments, the expenditures of the huge industrial projects.

As for public loans, the new cash issue is considered extraordinary revenue.

Because of their establishment and implementation of the works that are made

In the special treasury accounts, the amount of security deposits paid by the undertakers to the government shall be recorded as security

They undertook them, which will be returned to them within the specified period.

All exceptions related to the principle of budget unit in the Syrian Arab Republic have been canceled, except for the special treasury accounts.

The most basic ideas included in the principle of budget generality: not to deduct any expenditures from revenues, not to allocate revenues.

The name of the budget inclusion rule is called: that the expenditures of any department or department should not be deducted from its revenues.

The rule for budgeting popularity is called: Not to allocate revenue.

Among the methods used to deal with new revenues and expenditures in order to include them in the budget: the net, total budget method.

A tender is conducted between the estimates of the institution’s expenditures and the estimates of its revenues, so that the balance of this institution appears in the general budget only

This method expresses:

The net budget method. (This method indicates whether the institution is a source of revenue for the state or a source of expenditure for it).

It is based on the inclusion of all the Corporation’s expenditures and all its revenues in the general budget without any bidding between them that crosses this method

In most countries).

For: the total budget method. (It is the current prevailing method

One of the political considerations for implementing the total budget method is to provide the opportunity for Parliament to monitor the institution’s functioning by way of tracking

The expenses and revenues of this institution.

One of the financial considerations for applying the total budget method: combating wasteful government expenditures.

Budget publicity rule: Revenues represent a single unit in which all public expenditures are financed, as no specific revenue is allocated for financing

A certain expense.

According to traditional financial thinking, the budgetary equilibrium means: that ordinary public expenditures are determined to the extent that it equals public revenues

(As most countries supported the application of this principle until the date of the beginning of the world war


According to modern financial thought, the principle of budgetary equilibrium can be sacrificed if this sacrifice is a remedy for the problems of the economy

The nationalist, by applying the theory of (organized deficit).

The most important consequences of the principle of budgetary balance in traditional financial thinking are: the absence of a budget deficit, lack of accreditation

On extraordinary public revenue.

The organized deficit theory is called: In order for the government to achieve its purpose of compensating for the lack of actual demand in the private sector, it is based

Abandoning the principle of the balance of the budget and creating an intended and orderly deficit in the budget.

Due to the insufficiency of the actual demand of the private sector, Keynes’s theory has shown in light of modern financial thought that unemployment is at

aCapitalist economies may extend for a long time.

In order for the government to achieve its objectives of compensating for the lack of actual demand in the private sector, several points must be applied, the most important of which are: Reduction

Taxes levied on individuals, generally increased expenditures.

The program (US President Franklin Roosevelt and the policy of German Economy Minister Helmar Schaft) of policies and programs

Which was successful and followed the system of budget deficit in order to increase the actual aggregate demand in the thirties.

US President Franklin Roosevelt's program, which followed the budget deficit system for the sake of the actual total dog, was known as: (The

(New Deal

The main reason for applying the systemic deficit theory in developed countries is the existence of a flexible productive apparatus.

The application of the budget deficit in underdeveloped countries leads to: a rise in the monetary national income, not the real one, an increase in inflation

Prices, deterioration in the value of money.

Among the most important observations on the theory of organized deficit: The sacrifice of the principle of budgeting is timed for the economy to emerge from the state of recession and unemployment,

When the economy reaches a state of full employment, continuing to apply the theory leads to price increases and a collapse in value

Criticism, the systemic deficit theory applies only to developed countries.