Abstract

This study aims at improving the estimation efficiency of Jordanian central government budget depending on information based on final account statement. To achieve the aims of the study, a questionnaire was designed and handed to administrative and financial jobs in addition to workers as budget analyst workers among the study society consisting of the Ministry of Finance represented in general budget department as it is the responsible part of making the general budget for the government due to law number (58) for the year (2008). The researcher distributed (94) questionnaires to the members of the study sample, (63) have been regained that are valid to statistical analysis aims with a response ratio (%67.02). Also, the statistical program of social science (SPSS) represented in descriptive statistics and (One Sample T-Test), (One Way ANOVA) and (Reliability Analysis Alpha) were used to describe and analyze the study variables and testing its hypotheses. The study occludes that it is possible to improve Jordanian the estimation efficiency of central government budget depending on information based on final account statement, with a high relative degree of importance. In light of this, the researcher recommends the necessity of depending greatly the central government on final account statement information showing among the recommendations depending greatly on final account statement justifications in improving Jordanian central government budget estimation.

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