الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The current study aimed to achieve integration between, performance budgeting and the governmental financial management information system in order to achieve effective planning and control of the elements of the general budget, and to reach the results of the study, reliance was placed on the field study, where 175 survey forms were distributed to the study sample, which represents academics interested in governmental accounting and system users who work in governmental accounting units and representatives of the Ministry of Finance, in addition to employees of the Central Auditing Organization. The survey lists were distributed to the study sample members through the personal interview method. The study concluded that: Integration between the performance budgeting dimensions, which are (applying the accrual basis, accounting for fixed assets, preparing budget forecasts on a zero-sum basis, applying the responsibility accounting system, applying cost accounting, developing governmental financial management statements) and the dimensions of the governmental financial management information system, which are (quality The system, quality of service, quality of information, quality of the human element) have a significant and positive effect on the effectiveness of planning and control, and this effect is higher than the individual effect of program budgeting and performance only, as well as the individual effect of the governmental financial management information system only.