Subject. This article examines the issues related to the system of government expenditures in the Syrian Arab Republic. Objectives. The article aims to identify the shortcomings of the government expenditure accounting system in the Syrian Arab Republic compared to accounting practices and policies in developing and developed countries, and determine areas that require improvement and development. Methods. For the study, I used the methods of comparative analysis. Results. Based on a comparative analysis of public expenditure systems in developing and developed countries, as well as in the Syrian Arab Republic, the article identifies certain shortcomings in the government expenditure accounting system of the Syrian Arab Republic and highlights areas for improvement. Conclusions and Relevance. Excessive dependence on current expenditures at the expense of investments hinders sustainable development, limits the State's ability to create a future production base, and slows long-term economic growth. A restructuring of government spending is necessary to free up resources for investment. This includes restructuring current expenditures to achieve savings, as well as reforming and improving the targeting of subsidies. The procedures developed based on the results of the study may contribute to improving the level of the system of government expenditures, both current and investment, in the public institutions of the Syrian Arab Republic.
Keywords: government spending, current expenditures, investment expenditures, public sector, Syrian Arab Republic
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