Procedure for the Financial Assets of the Budget, a Comparative Study in Iraqi and Egyptian Legislation

This thesis deals with the financial assets that flow into the general budget, as the public revenues that the state has are transformed into financial assets after subtracting the expenses required by these revenues to ensure their continuity, as you need to monitor expenditure items in the general budget. General in terms of the definition of public finance and its branches, in addition to the fact that the message focused precisely on the public budget in terms of everything related to it, as this message illustrated the legal nature of the federal public budget, in addition to its provisions, and the rules governing it, and this message sheds light on the meaning Financial assets in terms of clearly explaining their concept and definition, as this thesis showed the types of financial assets as these assets do not have one type, but rather several types, Sometimes they are fixed assets and sometimes they are variable assets, and this thesis also touched on the subjectivity of financial assets, as the assets are unique with their own definition, as well as they have their own entity, and special characteristics that distinguish them from other concepts, and therefore they differ from other systems and concepts that approach them. Such as the financial assets of the additional budgets and the financial assets of the budgets of companies and others, and accordingly, the financial assets are linked to a close organizational relationship with the federal general budget in Egypt and Iraq, in terms of the rules governing these assets and the relevant laws that regulate them, The thesis also dealt with the comparison between the financial assets of the public budget in Iraqi and Egyptian legislation. Finance is one of the many legal problems that need proposals for the purpose of developing it