The Principle of Comprehensiveness of public budget of state and
the Principle of Popularity of it, are considered the most important
on which the public budget is based these days.
And each principle has terms, justifications, exceptions and scop
e of
applications.
This study sheds light on the concept of the principle of
comprehensives and the principle of popularity (Non – allotment of
revenues) and the terms of it by showing its definitions,
justifications, exceptions and scope of applications in the Syrian
legislation.
This study aims to answer on this question: is it preferred to keep on
the principle of comprehensiveness of public budget or it is
necessary to return to the rule of "net product" as was the case in the
past?
This study consists of introduction and two chapters, besides
conclusion to present the most important results and suggestions.
Several principles are taken into account in the preparation of the general budget,
some of them is to respect the organization of the general budget so as to ensure the right
of the people and their representatives to be aware of it and monitor it
s implementation in
an easy way, and also to respect the time duration, the general budget needs to be
prepared.
The respect for these principles allow giving the legislative authority a greater
control of the executive authority activity in the finance field.
It also reflects the desire to give the resolution and the clarity to the document of
general budget in order to reflect clearly the financial situation of the state.
With the development of the concept of the state, its role, and the general budget,
many countries have begun to abandon the commitment to these principles.
Actually, this was not to give up entirely but it was limited in most cases to adopt a
more flexible application of the principles referred to.
Thus, the implementation of these principles and the adherence to them has become
the subject of a significant difference between the public finance scholars.
Therefore , some bodies criticize it, and others defend it, and present their arguments.
The most important principles are: the principle of inclusiveness and unity.
The principle of unity aims at preparing one document for the state budget, and
represent its external frame.
The principle of inclusiveness aims at filling this frame through a detailed registry
of each estimation of the expenses and revenues without the offset between them, and
therefore, it represents the internal content of the principle of unity.
We chose this topic because of the close link between them and the importance of
observance, as well as most countries commit to them.
The study aimed at defining these principles, their justifications, and discussing the
link between them, criticism, the exceptions, as well as the fundamental differences
between them, and the research results.
