القائمة الرئيسية

الصفحات

معلومات محاسبية

مواصفات الموازنة العامة

28 مارس 2020

مواصفات الموازنة العامة

هناك عدة امور لابد ان تراعا في الموازنة

لابد أن تعرض على مجلس الشعبوإن تصدر بقانون من السلطة التشريعيةتصدر لفترة مستقبلية غالبا ما تكون سنة مالية.ان الموازنة تكون غير مرنة اي غير قابلة للتعديل والتغيير فيها بعد اقرراها واعتمدها.

مصادر تمويل الموازنة

يتم تمويلها من خلال المصادر التالية فاذا لم يكف البند الأول لتمويل الموازنة يتم إضافة البند الذي يليه :

المصادر المتاحة - ايردات الدولة من الضرائب والرسوم وخصخصة المؤسسات الحكومية.تقليص النفقات الحكومية.فرض ضرائب جديدة.رفع أسعار بعض السلع والخدمات الأساسية والكمالية.الاقتراض الداخلي عن طريق السندات الحكومية.

أقسام الموازنة العامة

النفقات العامة : ما تنفقه الدولة على المشروعات

الإيرادات العامة : وهي ما تتوقع تحصيله من أموالالحساب الختامي : يشمل الإنفاق الفعلى والإيرادات التي حصلت عليها الدولة ويقوم بها الجهاز المركزي للمحاسبات

بصرف النظر عن الموازنة الحكومية فتصدر كل شركة أو مؤسسة اقتصاديةموازنة آخر كل عام تجاري تبين فيه تساوي العائدات (وتسمى هي تلك الحالة "خصوم" liability ) مع الإيرادات ( وتسمى في تلك الحالة "الأصول" Asset ).

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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