Economic analysis of financial control and its impact on the public budget.

Document Type : Original Article

Author

Faculty of Law - Mansoura University

Abstract

The state was previously a guardian state, whose function is to maintain internal and external security, and to resolve disputes between the disputants of its nationals, until it was hit by the winds of economic fluctuations, which changed the direction of its vehicle at a variable that makes it an overlapping state in all aspects of life, economic, political and social, to reflect this change in its abundance of resources, To search hard for a successful policy for a correct flow of revenues and expenditures, and the disbursement of these funds to those who deserve them, and with the idea of balancing the surplus with revenue, the general budget was formed. As a direct result of this change to an overlapping state, and the principle of separation of powers and the participation of state authorities in the desired goal of preserving public funds was introduced, And the work of a plan to coordinate cooperative collective action, to deliberately state in this regard to highlight the role of budget control and implementation, and try to coordinate between the authorities in the implementation of the plan and keep them away from the hands of embezzlement and theft, and since the control over the implementation of the budget has become one of the largest fields that have witnessed progress and development in most contemporary countries, through multiple and varied forms and forms of control, Each type or form serves one of the state authorities, be internal control and other external, if the view from the angle of authority, and if in terms of time or timing be a pre-implemented control and contemporary and last subsequent to it, but in terms of type or subject to accounting control and evaluation performance, enhanced for each type and means to reach them to achieve a result assigned to them, Supervisory mechanisms pose a danger to the work of the authorities and accelerate the detection of the violator of the procedures, but rather predict the location of the defect before it occurs and find effective solutions to it and not repeat it in the next plans. 

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