تسيير الإنفاق العام بين الأساليب الحديثة ومبادئ الشريعة الإسلامية

Abstract

The subject of public spending management takes great importance in recent times; this is confirmed by international movements towards the reform of public finances and the recommendations of international bodies by establishing best practices, such as: transparency, integrity, budget performance, management-based performance according to the results and the responsibility of managers. All these measures mean to

And since the Islamic religion is a complete constitution, it was the first to assure those methods by giving the public funds sanctity, and by punishing all those who violate this sanctity. Islam recommends the selection of qualified trustees to take over command of public funds, and it gives them a great responsibility. Also it stresses the control of the use of public funds, confirming self-censorship, and also requests the fight of all aspects of corruption that would be detrimental to the use of public funds to ensure public interest.