الفهرس 
معوقات الرقابة المالية علي الموارد العامة للموازنة العراقيةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 233 |  |  |
| | | from | 233 | | |
المستخلص
Summary
The research aimed to clarify the relationship between activating financial control over public resources for the budget and returns on foreign direct investment in Iraq, In addition to analyzing the reality of financial control over public resources for the budget and its reflection on encouraging foreign direct investment in Iraq. The research problem is represented in evaluation the effect of applying financial control on the public budget and its reflection on encouraging foreign direct investment in Iraq.
The previous main question is divided into a set of sub-questions represented in determining whether the institutions that prepare the Iraqi public budget are obligated to apply procedures for activating financial control, do state-owned companies lack financial control mechanisms that would limit the problem of financial and administrative corruption.
In addition to defining the relationship between procedures for activating financial control on public resources for the budget, prevention of corruption on the one hand, and increasing the foreign direct investments volume into the economy of Iraq state on the other hand, as well as whether the commitment to procedures for activating financial control over the public resources of the country is considered. The determinants and motives of attracting foreign direct investments, what are the most important potential effects of foreign direct investments on the economy of Iraq State.
The research variables included the independent variable, which is Procedures for activating financial control in the process of preparing the public budget, the dependent variable, which is returns on foreign direct investment, in addition to the intermediate variables represented in Modernity of the public budget informational content, supervisory value of the public budget informational content, predictive value of the public budget informational content, validity of the public budget informational content, Neutrality of the public budget informational content, possibility of verifying the public budget informational content.
To achieve the research objectives, researcher tested a major hypothesis which is no significant relationship between the procedures for activating financial control in the process of preparing the public budget and the returns on foreign direct investment.
The main hypothesis is divided into a group of sub-hypotheses, first hypothesis is application of procedures for activating financial control in preparing process of public budget leads to the compatibility of the public budget informational content with the decision required to be taken, which will be reflected in the increase of foreign direct investment returns.
Second hypothesis is application of procedures for activating financial control in preparing process of public budget leads to the reliability of the public budget informational content, which will be reflected in the increase of foreign direct investment returns.
Researcher also tested third hypothesis which is the requirements for preparing and implementing the public budget are available by approving the programs and performance budget in the State of Iraq. The fourth hypothesis is stages of preparing and implementing public budget based on item budget in the state of Iraq face many accounting problems.
Research recommended that, there is a necessity to work on integrating the efforts of the various regulatory authorities at the level of the iraqi institutions, which include Parliament, Integrity Commission, Federal Board of Supreme Audit of Iraq, Ministry of Finance, and Ministry of Planning, in order to coordinate between the various ministries during the preparation, approval, and implementation of the Iraqi budget for planning, and follow-up, and coordinating decisions at the level of financial and monetary policies.
Researcher also recommended that establishing mechanisms for budget flexibility and course correction, in addition to the actual implementation of the accountability accounting system to ensure that confronting corruption level is maximized, to be careful not to seek personal benefits, and to increase the level of citizen’s confidence in the administrative system.