تطوير طريقة لاعداد الموازنة العامة للدولة من خلال مفهوم الموازنة المستجيبة للنوع الاجتماعي (GRB)

The resources of Budget represent the right of all classes in society men and women which impose that the process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, ــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستير للباحث الثاني. the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the fare distribution and general resources efficiency, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budgeting. The research discusses the advantages fields from the Gender to develop the style of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two centers: The first center: Been through it discussing the logical substrates that relied on it the new in preparing the Budget starting from Concept Gender and passing by Concept the Gender Responsive Budgeting, and the reasons behind using it and its expect role in making developme The second center: Been through it Procedure analysis and experimental research about adopting the way of new if it will improve the overall performance the general Budget in Iraq So, the traditional used method was the analysis and assessment in of preparing currently approved the general Budget in one of the official service Units that is funded centrally that is working in the field of education and teaching. In light of the results of the analysis have been drafting a proposed model for the preparation of the budget takes into account the concept of gender and try to apply it in that unit. The search concluded that the Gender Responsive Budgeting adopts the types social values and moral principles that can participate in drawing the needs of society according to the strategic equitable and fairness which leads consequently to improve the efficiency of utilization of human resources and bringing it to achieve higher stages of development and reform in the political process.