Abstract

There is no doubt that governments seek to achieve operational efficiency for any of the spending sectors, which is the efficiency that includes achieving maximum value for money and efficiency that aims to achieve the ultimate goals of government policy. In this research, the two researchers seek to measure the operational efficiency of some sectors of spending in Iraq, which are (investment spending (represented by spending on infrastructure), spending on education, and spending on health) during the period 2005-2019 using data envelope analysis that makes each year of the budget year a unit. make a decision. The research found that the efficiency of spending goes towards less spending in the budget, meaning that with the increase in spending, there is no improvement in performance indicators, meaning that the increase in spending on the studied sectors without leading to improvement in performance indicators indicates that there is a great waste in spending on these Sectors. The study recommends the possibility of reducing spending instead of the volume of waste in spending, which gives the same performance results in the case of reduction, or the adoption of the budget of programs and performance to improve performance indicators of the ministries spending on them.

Highlights

  • There is no doubt that governments seek to achieve operational efficiency for any of the spending sectors, which is the efficiency that includes achieving maximum value for money and efficiency that aims to achieve the ultimate goals of government policy

  • The two researchers seek to measure the operational efficiency of some sectors of spending in Iraq, which are (investment spending, spending on education, and spending on health) during the period 2005-2019 using data envelope analysis that makes each year of the budget year a unit. make a decision

  • The research found that the efficiency of spending goes towards less spending in the budget, meaning that with the increase in spending, there is no improvement in performance indicators, meaning that the increase in spending on the studied sectors without leading to improvement in performance indicators indicates that there is great waste in spending on these Sectors

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Summary

Introduction

‫لا شك تسعى الحكومات إلى تحقيق الكفاءة التشغيلية لأي قطاع من قطاعات الإنفاق وهي الكفاءة التي‬ ‫تتضمن تحقيق أقصى قيمة مقابل المال والفعالية التي تهدف إلى تحقيق الأهداف النهائية لسياسة‬ ‫الحكومة‪ .‬وفي هذا البحث يسعى الباحثان لقياس الكفاءة التشغيلية لبعض قطاعات الإنفاق في الع ارق‬ ‫وهي (الإنفاق الاستثماري (متمثلا بالإنفاق على البنى التحتية)‪ ،‬والإنفاق على التعليم‪ ،‬والإنفاق على‬ ‫الصحة) خلال المدة ‪ 2019-2005‬باستخدام تحليل مغلف البيانات الذي يجعل كل سنة من سنوات‬ ‫الموازنة وحدة اتخاذ ق ارر‪ .‬وتوصل البحث إلى ان كفاءة الإنفاق تذهب باتجاه الإنفاق الأقل في الموازنة أي‬ ‫انه مع زيادة الإنفاق لا يكون هناك أي تحسن في مؤش ارت الأداء‪ ،‬أي ان الزيادة في الإنفاق على القطاعات‬ ‫المدروسة دون ان يؤدي إلى تحسين مؤش ارت الأداء يؤشر ان هناك هد ارً كبي ار في الإنفاق على هذه‬ ‫القطاعات‪ .‬وتوصي الد ارسة بإمكانية تخفيض الإنفاق بدلا من حجم الهدر في الإنفاق والذي يعطي نفس‬ ‫نتائج الأداء في حالة التخفيض‪ ،‬او اعتماد موازنة الب ارمج والأداء لتحسين مؤش ارت الأداء الخاصة بالو از ارت‬. ‫لغرض قياس الكفاءة التشغيلية لبعض الخدمات في الع ارق تم اعتماد ثلاثة مجالات للإنفاق يقابلها أربعة‬ ‫مؤش ارت لكل قطاع تعبر عن كفاءة هذا الإنفاق للمدة ‪ 2019 -2005‬وكما مبين في الجدول الآتي‪:‬‬

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