دراسة الميزانية في قواعد المحاسبة العمومية

Abstract

Public institutions are considered the essence of the state, as it is a means and tool to cover the needs of individuals, or citizens, and to provide various services, as the latter is the basic task of the state in the modern concept. These public institutions depend in their work in a general sense on human resources represented in employees and financial resources devoted by the state and placed at the disposal of the institution and considered originally owned by the public. The state provides financial resources to institutions in an accurate and codified form in the form of annual budgets. In order to ensure the proper functioning of public institutions, the optimal utilization of these resources, and the achievement of the desired and desired goals, the state must set strict rules to ensure that public funds are used in a correct manner, as these rules are represented in the financial and public accounting laws. Through this concept, we note that the public institution’s finances depend on two basic elements, namely the budget, which is a financing tool, and the public accounting that defines the techniques and method of using these resources. They are what we will deal with in our research, in which we will address the most important basic points about the balance sheet.