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Scrutiny of the budgeting system in Iran and the challenges ahead
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Abstract: (345 Views) |
The most important goals of governments are to achieve economic growth and provide public services and achieve social justice. In order to achieve these goals, the duties of the governments should be determined along with the duties of the people and non-governmental organizations, the structure of the government should be determined and plans should be made to achieve the goals. In order to realize the plans, budgeting is done and by allocating resources, the duties of the government are implemented. Operational budgeting is one of the categories used in most developed countries, and our country, Iran, has been changing its budgeting system from traditional to operational budgeting for several years. To make this change, first some existing problems must be removed, which requires time. Operational budgeting is the process of relating costs and results, currently this type of budgeting has been established in many developed countries. In our country, the need to establish a budgeting system has been taken into consideration, and in this regard, the government is obliged to gradually provide the necessary grounds for preparing budgets in an operational manner in all executive bodies until the end of the fifth plan of economic, social and cultural development. He said that the budget bill for the third year of the program should be prepared, formulated and presented to the Islamic Council in an operational manner, also in the implementation of paragraph (32) of the general policies of the fifth program for the development and establishment of the operational budgeting system, credits based on the cost price subject of article (16) ) the Law on the Management of State Services is allocated, after payment to the relevant units without the obligation to comply with the general rules and regulations governing government institutions and only on the basis of the financial, transactional, administrative and employment bylaws, which includes predicting the manner of monitoring expenses and The goals are expected to be fulfilled and it will be approved by the Council of Ministers with the proposal of the Vice President of Planning and Strategic Supervision of the President and the Ministry of Economic Affairs and Finance. to the establishment of the operational budgeting system in order to lead to an increase in efficiency, productivity and the establishment of the result and product control system, as well as paragraph and article (31) of the aforementioned law obliges the government to develop national accounting standards for the acquisition of capital assets to accurately determine the performance of the accounts The investment of the public sector and the determination of the finished price of the projects has been done by the Islamic Council in 1386, and it is also part of paragraph (9) of article (7), which is also mandated in article (16) of the law on the management of state services approved in 8 units of the budget law of 1389.
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| Keywords: budget, budgeting, performance budgeting, operational budgeting, accountability |
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Full-Text [PDF 651 kb]
(103 Downloads)
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Type of Study: Research |
Subject:
Special
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