|
نقش دیوان محاسبات در تحقق شعار سال 1400
|
محمد دهون *   |
| دیوان محاسبات لرستان |
|
|
Abstract: (863 Views) |
| The issue of national production, production boom and its leap is so great that it is always one of the issues considered by the Supreme Leader during the years of planning, meetings and lectures that they emphasize the importance of this issue, therefore, The necessary legal conditions for production should be created. In terms of regulations, these effective components can be considered in two categories: elimination of abandoned rules and promotion of correction of rules, and the need of the society today for national production and domestic production. This article considers the position and role of the Court of Audit in the implementation of its oversight work, which is basically the performance of a comprehensive and functional audit of executive bodies (ministries, institutions and government agencies) and the role of the Court in fulfilling the production slogan. , Supports and Debugging plays are discussed. The Court of Accounts is a governmental organization and one of the institutions affiliated to the Islamic Consultative Assembly, and is responsible for overseeing all financial processes in order to protect the treasury so that no expenditure exceeds the approved funds and any funds are spent in their place. {1} It is also necessary to create a dynamic interaction and wise cooperation between the Court of Audit, the government and the executive bodies. In this process, the Court of Audit acts as a supervisory and preventive body through the implementation of laws and regulations. The first tool needed for comprehensive auditing and monitoring of budget implementation is the same specialized manpower that is currently facing a shortage of manpower. The shortage of productive manpower will have a significant impact on comprehensive auditing and control over the budget implementation of the executive apparatus. This article seeks to find the causal institutional relationships governing the subject under study and in this regard, to introduce the role and Objectives The Court of Auditors provides two relevant solutions and suggestions for the realization of the slogan of production, support and deterrence. |
|
| Keywords: Budget, institution, three forces, oversight, financial discipline, production, support and deterrence, manpower productivity |
|
|
Full-Text [PDF 208 kb]
(208 Downloads)
|
|
Type of Study: Research |
Subject:
Special
|
|
|
|
|
|
|
| Add your comments about this article |
|
|
|
