Abstract
This study aims at improving the estimation efficiency of Jordanian central government budget depending on information based on final account statement. To achieve the aims of the study, a questionnaire was designed and handed to administrative and financial jobs in addition to workers as budget analyst workers among the study society consisting of the Ministry of Finance represented in general budget department as it is the responsible part of making the general budget for the government due to law number (58) for the year (2008). The researcher distributed (94) questionnaires to the members of the study sample, (63) have been regained that are valid to statistical analysis aims with a response ratio (%67.02). Also, the statistical program of social science (SPSS) represented in descriptive statistics and (One Sample T-Test), (One Way ANOVA) and (Reliability Analysis Alpha) were used to describe and analyze the study variables and testing its hypotheses. The study occludes that it is possible to improve Jordanian the estimation efficiency of central government budget depending on information based on final account statement, with a high relative degree of importance. In light of this, the researcher recommends the necessity of depending greatly the central government on final account statement information showing among the recommendations depending greatly on final account statement justifications in improving Jordanian central government budget estimation.
Highlights
The general budget of the central government is considered one of the important tools used by general sector institutes to estimate central government incomes and spending for incoming time a year in general
It became to represent the main financial plan to fulfill different developmental programs. This implies the availability of accounting information and data about these programs and the projects precisely for the central government to be able to compare the actual accounting incomes and spending of the budget with the general budget estimated spending to assess performance on different levels. The researcher studies this subject of final account statement from the in addition to general budget of the central government from the concept.In addition to the ways used to estimate budget numbers and to specify differential and similarities between the budget and final account statement, and to know the extent of possibility to depending on the information of the final account statement in improving estimation efficiency of Jordanian central government budget of Jordan central government
After doing necessary and suitable statistical analyses, the researcher concludes that final account statement and the information it provides come after fulfilling central general government budget
Summary
The general budget of the central government is considered one of the important tools used by general sector institutes to estimate central government incomes and spending for incoming time a year in general These incomes and spending classification among groups or divisions or categories or items in order to be analyzed and to dealt with to fulfill different activities and programs directed by the government assuming that the budget is a future plan used as a planning and observational tool by most of governments in countries of the world Due to the development of central government and the wide spread of economic planning and its curriculums and methods, the general budget has acquired a special importance It became to represent the main financial plan to fulfill different developmental programs. The researcher studies this subject of final account statement from the (concept, aims, advantages, preparation stages, and constitutes) in addition to general budget of the central government from the concept (accounting, economical, planning legal, observational and political).In addition to the ways used to estimate budget numbers and to specify differential and similarities between the budget and final account statement, and to know the extent of possibility to depending on the information of the final account statement in improving estimation efficiency of Jordanian central government budget of Jordan central government
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