نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار مدیریت دانشگاه الزهرا (س).
2 کارشناسیارشد مدیریت دولتی-مدیریت مالی دولتی از دانشگاه آزاد اسلامی واحد فیروزکوه
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Introduction: The most important financial report of the government is the total state budget annual performance bill which is prepared and presented by the Ministry of Economic Affairs and Finance. The aim of this research is to identify the difficulties and obstacles in performing this legal duty and presenting strategies in order to remove them.
Method: The statistical population of the research includes the accounting controllers and the deputy accounting controllers of Tehran Province, the heads and experts of the departments of coordination and integration accounts of the Ministry of Economic Affairs and Finance, and the Ministry of Communication and Information Technology. The required data were collected for the research hypotheses testing through questionnaire in 2013. The face validity and Cronbach Alpha Coefficient, respectively, have been applied to confirm the questionnaire’s validity and reliability, and single-sample t-test student statistical test has been used to test the research hypotheses.
Results: The results indicate that late exchange of the letter of agreement, the treasury liquidity problems and non-observance of the spending stages lead to delay in preparing the final financial statements, but the lack of transparency of rules and regulations does not have much effect on delay in the preparation of final financial statements.
Conclusion: According to the findings of the research, it is suggested that by exchanging the reports regularly and defining the performance-based system, the letter of agreement should be exchanged in the first three months of the fiscal period, and an accurate program should be planned for treasury resources and consumption so that it is prevented from conservatism; moreover, it is necessary to consider the training periods and executive experience before assigning an authority to spend the expenditure.
کلیدواژهها [English]