بررسی موانع و مشکلات ذیحسابان و مدیران مالی برای ارائه صورت‌های مالی نهایی در موعد مقرر

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

مقدمه: مهم‌ترین گزارش مالی دولت، صورت‌حساب عملکرد سالانه بودجه کل کشور است که به‌وسیله وزارت امور اقتصادی و دارایی تهیه، تنظیم و ارائه می‌شود. هدف از پژوهش حاضر، شناسایی موانع و مشکلات برای انجام این وظیفه قانونی و ارائه راهکارهایی برای رفع نارسایی‌های آن است.
روش پژوهش: جامعه آماری پژوهش شامل ذیحسابان و معاونین ذیحساب استان تهران، کارشناسان و رؤسای اداره‌های اداره کل هماهنگی و تلفیق حساب‌ها در وزارت امور اقتصادی و دارایی و وزارت ارتباطات و فناوری اطلاعات است. داده‌های مورد نیاز برای آزمون فرضیه‌های پژوهش از طریق پرسش‌نامه در سال 1392 جمع‌آوری شده است. از روایی صوری و ضریب آلفای کرونباخ، به ترتیب، برای تأیید روایی و پایایی پرسش‌نامه و از فن آماری «t استیودنت تک نمونه‌ای» برای آزمون فرضیه‌های پژوهش استفاده شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که مبادله دیرهنگام موافقت‌نامه، مشکلات نقدینگی خزانه و رعایت‌نکردن مراحل خرج، موجب تأخیر در تهیه صورت‌های مالی نهایی می‌شود و شفاف‌نبودن قوانین و مقررات مالی، تأثیر چندانی بر تأخیر در تهیه صورت‌های مالی نهایی ندارد.
نتیجه‌گیری: براساس یافته‌های پژوهش، پیشنهاد می‌شود با تبادل منظم گزارش‌ها و تعریف نظام عملکرد محور، موافقت‌نامه در سه ماهه اول دوره مالی مبادله و برای منابع و مصارف خزانه برنامه‌ریزی دقیقی انجام شود تا از محافظه‌کاری جلوگیری شود و نیز  قبل از تفویض خرج به یک مقام خرج، ابتدا دوره‌های آموزشی و سوابق اجرایی وی در نظر گرفته شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time

نویسندگان [English]

  • E. Abbasi 1
  • M. Nikpassand 2
  • A. Radsaeed 2
1 Associate Professor, Department of Management, Alzahra University
2 M. A. in Public Management- Public Financial Management, Islamic Azad University, Firuzkouh Branch
چکیده [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]

  • Accounting Controllers
  • budget
  • Settlement of Budget Report
  • Spending Stages
  • Final Financial Statements
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