This book covers the fundamental principles and theories of the public budget and its practical applications. It includes traditional topics in public budgeting as well as modern trends. It provides a definition of the public budget, its main rules, and its cycle with its essential stages (preparation, approval, implementation, and monitoring). It also discusses the budgets of public institutions and municipalities. The book addresses modern trends in public budgeting, such as performance budgeting, program budgeting, and zero-based budgeting. It includes a brief study on public expenditures and revenues, the rationalization of government spending, and possible measures to rationalize public expenditures in response to declining state revenues. The book concludes with seven appendices beneficial for practitioners and those interested in public budget matters, covering topics like the tasks of administrative units specializing in the public budget and financial affairs, job descriptions for key budgeting and planning positions, recommendations from the Budget Symposium in Saudi Arabia (Riyadh, 1397 AH), and the Arab Conference of Public Budget Experts (Cairo, 1970 AD). A key feature of this book is its inclusion of practical aspects alongside theoretical topics. The author noted a lack of practical application in most public budget books while teaching the subject and thus dedicated a full chapter titled 'How to Prepare the Public Budget – A Practical Approach' to address this, integrating practical applications throughout the theoretical discussions.

• Number of Pages: 456
• Year of Publication: 2023
• Binding Type: Hardcover
• Edition Number: 10
• Printing Color: Black
• Dimensions (cm): 17x24
• Weight (kg): 0.880
• Barcode: 9789957064457