أثر إدارة الموارد المالية على الحكم المحلي دراسة تطبيقية علي محلية الخرطوم الفترة: 2008 - 2013م

Abstract

Abstract Financial resources are the most important components in public administration into modem organizations , it finances all its functions like planning, organizing ,directing, and supervising .this is to realize objectives competently and efficiently .The local government is not only one of these organizations, but it is absolutely , the most important one for all types in the local government which offers fundamental services, and performs development programs for the local human. This study has taken Khartoum Locality as the case study for it represents one of the component divided into three levels , starting from federal level then the state level , followed by the local level. Researcher has tract the Local Govermnent in general and Khartoum. Locality directions in particular since l951,the later was considered the year of local government foundation — there are several problematic areas in its local resources which are frozen , missing development and affected directly by the intersection of authorities into government levels . At the same time , local government authorities have been continued to increase, but that increase of authorities was not accompanied by tax expansion , the matter that reduced the efficiency and effectiveness of performance of local government in general and Khartoum Locality in particular. The matter which makes Khartoum Locality overcomes this reality in accordance with the research objectives is by studying this reality and treatment possibilities by setting solutions aim to maximize resources . Researcher chooses several hypotheses to achieve research objectives, most important is the proper planning which contributes in horizontal tax expansion , clear separation of authorities reduces encroachment phenomenon in resources in addition to the computerized information system that contributes in correct planning , reduces exerted effort and achieve the highest control degrees. To achieve these hypotheses researcher was adopted descriptive and analytical approach through questionnaires to internal and extemal environment for the study cormnunity then collect it, analyze and extract conclusions as well as performing a number of personal interviews with locality leaders that achieved the hypotheses of this research was adopted researcher also the historical method according to a number of

sources , the most important ones are documents books, reports, publications and electronic communication sites. The researcher concluded that the efficiency and effectiveness of performance in local government , especially in local Khartoum Locality is directly proportional to resources abundance and sustainability, according to a number of findings and recommendations , among them that the Incas rule period was the most periods in which so many laws are issued for local government totally are five laws, while the period from 1951 and till 1981 , four laws issued and even the 1961 law was an extension of the law in 1951and despite of that, the more frequent these laws did not address the basic problem of local government , which ls the local resources . _ Furthermore this period has seen clear encroach against local govermnent authorities , the matter that never happened in all previous periods before, when Khartoum Locality was the most locality that influenced by those intersections in the manner which stated in this study. To overcome this reality , especially in Khartoum Locality — the study subject — the researcher has drawn conclusions and recommendations that achieve efficient performance in this resources, like to get the most benefit from what was produced by the behavioral school, out of its theories, and speed up the establishment of computerized data base and following the electronic collecting method the matter that will reduce the waste and increase the effectiveness of perfonnance and achieve control, as well as following the justice tax policy and not to arbitrary or to injustice, but to use flexibility , facilitate collection, stimulate fmanciers , all this would reduce the phenomenon of tax violation bills, and among finding and recommendations for Khartoum Locality is to involve its local community and stimulate its motivation into implementing number of development projects. Furthermore, following the smart partnership approach with capitalists, big companies and factories would maximize income significantly, in big way which enables the locality to achieve its objectives competently and efficiency.