Abstract

The budget plan annual financial contain estimates of the costs and revenues of the state for years to come in order to achieve economic and social goals that need to leave and the approval of the highest legislative authority for the issuance law binding on the executive power, has passed the budget in several stages and trends, including traditional and system performance, planning, programming, and budgeting system zero, and Budget contractual and also divided the budget expenditures to operating expenses and investment, and characterized the budget in Iraq on the acquisition of operating expenses to total public expenditure and the effect of reducing the size of the investment expenditure and this study highlights the investment allocations directed various economic sectors with evaluating the efficiency of exchange financial these customizations.