Document Type : Research Paper
Abstract
The study aims to outline a general framework for balancing programs and performance that can be used in the Iraqi budget for investment projects while also considering the pressures on the economy and society to which the overall budget is subject. Three hypotheses served as the foundation for the research, which, performance budget, integrated program budget and contractual budget:
The first hypothesis is shows the use of an integrative budget and the optimal use that a statistical indication of resources allocated to investment projects.
The second hypothesis is that there is a and investment project statistical significance between the integrated budget planning.
The third hypothesis is that there is a statistical difference between the integrated budget and the multi-year budget.
Developing accounting and control capabilities systems, considering and relying on modern the large sums spent at the beginning of applying this method as investment impact on managing public expenditures with a future return, The need to focus future studies on contractual budget strategies and their use at the level of investment budgets, their money and evaluating performance in particular level of the state budget, and then conduct studies to them as a tool for sustainable development in light of the apply current resources at the in general, The contractual budget contributes to reducing the budget deficit in general and on the investment side in particular scarcity of government, as the contracting mechanisms of both types, partnership contracts and bonus contracts, will in the partnership contracts provide many services and infrastructure without the state paying anything other than its share.
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