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محاضرات المالية العامة

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محاضرات المالية العامة

  1. 1. Public finance an overview Public finance Public Finance It is the study of the financial activities of governments and public authorities. It describes and analyzes the expenditures of government and the techniques used by governments to finance its expenditure. It interest in studying the institution and decision making process that help mold the observed behavior of people acting through government. It deals with the economic role of government as a response to market failures.  its limitation in responding to such failures, the design and evaluation of expenditure and tax program, and short & long term consequences of the deficit in the economy
  2. 2. Definition of public finance: The financial activity of the state to spend what it is obtained from the revenues and balance between them. -------------------------------------------------------------------Elements of public finance: 1.overhead. 2. Public revenues. 3- General Budget
  3. 3. The definition of public expenditure: Its amount of cash spending by someone to achieve a public benefit: the public person submit to administrative law and constitutional law. -----------------------------------------------------------Overhead elements Elements alimony 1. Cash money 2. Spending by Public person . 3. achieving a public benefit to the community __________________________________________
  4. 4. 1.Why public expenditures are paid as cash money? Because of the useful and helpful of the monetary like: A. It do the job of exchanging between the people in the economic markets. B. Measure unit and accounting unit. C. Astor of value. D. Its used as delayed payment. ______________________________________
  5. 5. 2.Why public expenditures are Spending by Public person? Requires carrying out public spending expenditures to be issued by a public (state). 3. Why public expenditures are achieving a public benefit to the community? Adopt this standard to be ownership of the money spent owned by the state or any of its public or in other words, that the state is controlling them and controlling the routing of directors in accordance with applicable laws, namely the adoption of public spending on the laws and administrative decisions and target through its activities in the public interest.
  6. 6. The general rules of expenditures: 1. Utility Rule: public expenditure tend to achieve the greatest benefit at the lowest possible cost. 2. Economy Rule: The base of the economy is one of public spending rules, any move away from overspending unjustified. 3. License Rule: That public expenditure is subject to license from the base before the legislature, and are subject to all kinds of censorship (Administrative Control, External control, Control legislation, ……… etc).
  7. 7. Types of public expenditures 1. Terms of periodicity and recurrence is divided into: A. Ordinary expenses (such as the cost of the state expenses that recur every month and every year B. .Extraordinary expenses. (Such as the cost of wars and natural disasters which do not recur every year).
  8. 8. 2. From where the service is divided into: A. Real expenditure, which is (productive expenses such as spending on the construction of factories). B. A transformative expenditures (non-productive expenditure, but rather designed to convert part of the purchasing power of the members of the community part to another part.
  • RabiLoukhai1

    Aug. 14, 2019
  • freigedanken

    Jun. 5, 2016

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