تأثیر تأمین مالی دولت بر حسابداری نسلی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 ‌دانشجوی دکتری، گروه حسابداری، واحد نجف‌آباد، دانشگاه آزاد اسلامی، نجف‌آباد، ایران.

2 کارشناس‌ارشد حسابداری، واحد علوم و تحقیقات خوزستان، دانشگاه آزاد اسلامی، خوزستان، ایران.

چکیده

مقدمه: کشورهای در حال توسعه به منظور پیشرفت در عرصه‌های مختلف اقتصادی نیاز به منابع مالی فراوان دارند و از روش‌های گوناگونی برای تأمین آن استفاده می‌کنند. از این رو، مبحث تأمین مالی به ویژه در کشورهای در حال توسعه از اهمیت دو چندان برخوردار است. بر این اساس در این پژوهش به بررسی تأثیر تأمین مالی دولت بر حسابداری نسلی پرداخته می‌شود.
روش پژوهش: این پژوهش از لحاظ هدف کاربردی و از نظر ماهیت و روش از نوع توصیفی همبستگی است. داده‌های این پژوهش از گزارشهای تحولات اقتصادی بانک مرکزی و سالنامههای آماری مرکز آمار ایران در بازه زمانی 1392-1376 جمع‌آوری شده است. فرضیههای پژوهش با استفاده از روش گشتاور تعمیم‌یافته آزمون شد.
یافته‌ها: نتایج پژوهش حاکی از آن است که درآمد حاصل از مالکیت دولت، درآمد حاصل از خدمات و فروش کالا، درآمد حاصل از جرایم و خسارات، درآمدهای مالیاتی، واگذاری داراییهای سرمایهای، واگذاری دارایی‌های مالی، فروش ارز و استقراض دولت از بانک‌های خارجی بر حسابداری نسلی اثر قابلملاحظه‌ای دارد اما رابطه معنی‌داری بین درآمدهای متفرقه دولت و استقراض از نظام بانکی داخلی با حسابداری نسلی مشاهده نشد.
نتیجه‌گیری: به منظور ایجاد تعادل نسلی، دولت باید کاهش یا افزایش هر کدام از اقلام بودجه سالانه را بر اساس نظام حسابداری نسلی تعیین کند. برای این منظور دولتها می‌توانند برای ایجاد تعادل نسلی از منابع تأمین مالی مختلف (درآمد حاصل از مالکیت دولت، درآمد حاصل از خدمات و فروش کالا، درآمد حاصل از جرایم و خسارات، درآمدهای مالیاتی، واگذاری داراییهای سرمایهای، واگذاری داراییهای مالی، فروش ارز و استقراض دولت از بانک‌های خارجی) به استثنای درآمدهای متفرقه و استقراض از نظام بانکی داخلی استفاده کنند.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Government Financing on Generational Accounting

نویسندگان [English]

  • V. Bekhradi Nasab 1
  • F. Zholanezahad 2
1 Ph. D. Student in Accounting, Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran.
2 M. A. in Accounting, Science and Research Branch, Islamic Azad University, Khouzestan, Iran.
چکیده [English]

Introduction: Developing countries require plentiful financial resource to make progress in diverse fields of economics so that they employ different methods to this end. Hence, financing issues particularly in developing countries possess a double importance. Accordingly, this study would focus on the effect of government financing on generational accounting.
Method: An applied approach and descriptive correlational method are used in this research. The data is collected from Central Bank reports on economic developments and statistical yearbooks of Statistical Center of Iran over 1997-2013. Meanwhile, the research hypotheses were tested through generalized method of moments.
Results: The results indicate that the revenues from state ownership, revenues from services and sale of goods, revenues from the crime and the loss, tax revenues, transfer of capital assets, transfer of financial assets, selling foreign currency and borrowing from foreign banks have a major impact on generational accounting, while no significant relationship is found between various income generation and borrowing from the domestic banking system.
Conclusion: To hold the generational balance, the government should report any increase or decrease in each annual budget item based on the generational accounting system. In doing so, governments can exploit different financial resources (the revenues from state ownership, revenues from services and sale of goods, revenues from the crime and the loss, tax revenues, transfer of capital assets, transfer of financial assets, selling foreign currency and borrowing from foreign banks) apart from various income generation and borrowing from the domestic banking system.

کلیدواژه‌ها [English]

  • Generational Accounting
  • Government Financing
  • Public Sector Budgets
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