Legal requirements of Performance budgeting in Iran
There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources th...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2016-08-01
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| Series: | Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī |
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| Online Access: | https://qjpl.atu.ac.ir/article_5418_8a94b0fab31afd14f4e972dc6eae31fd.pdf |
| _version_ | 1797359400260730880 |
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| author | mahdi rezaei |
| author_facet | mahdi rezaei |
| author_sort | mahdi rezaei |
| collection | DOAJ |
| description | There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, increasing accountability of the authorities to grant more freedom such as special features of performance budgeting compared to other methods of budgeting that has persuaded the governments for planning to establish such a manner.The existence of a comprehensive budget law, the definition and act of the objectives and activities of the executive organizations by the legislature with the approval of the rule of law, applying the audit system base on performance by regulatory authorities, the authority to the legislature and government accountability, including the legal basis for the establishment of the performance budget. Despite the structural and legal problems in the country, none of these elements are not fully funded that in this study, it focus on the most basic legal requirements of the budget.Key words: performance budgeting, economics, efficiency, effectiveness , fiscal accountability of government |
| first_indexed | 2024-03-08T15:17:02Z |
| format | Article |
| id | doaj.art-353011e7ef2a4896bdc856b488504e39 |
| institution | Directory Open Access Journal |
| issn | 2345-6116 2476-6216 |
| language | fas |
| last_indexed | 2024-03-08T15:17:02Z |
| publishDate | 2016-08-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī |
| spelling | doaj.art-353011e7ef2a4896bdc856b488504e392024-01-10T10:50:21ZfasAllameh Tabataba'i University PressFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī2345-61162476-62162016-08-011851558110.22054/qjpl.2016.54185418Legal requirements of Performance budgeting in Iranmahdi rezaei0عضو هیات علمی دانشگاه علامه طباطباییThere are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, increasing accountability of the authorities to grant more freedom such as special features of performance budgeting compared to other methods of budgeting that has persuaded the governments for planning to establish such a manner.The existence of a comprehensive budget law, the definition and act of the objectives and activities of the executive organizations by the legislature with the approval of the rule of law, applying the audit system base on performance by regulatory authorities, the authority to the legislature and government accountability, including the legal basis for the establishment of the performance budget. Despite the structural and legal problems in the country, none of these elements are not fully funded that in this study, it focus on the most basic legal requirements of the budget.Key words: performance budgeting, economics, efficiency, effectiveness , fiscal accountability of governmenthttps://qjpl.atu.ac.ir/article_5418_8a94b0fab31afd14f4e972dc6eae31fd.pdfperformance budgetingeconomicsefficiencyeffectivenessfiscal accountability of government |
| spellingShingle | mahdi rezaei Legal requirements of Performance budgeting in Iran Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī performance budgeting economics efficiency effectiveness fiscal accountability of government |
| title | Legal requirements of Performance budgeting in Iran |
| title_full | Legal requirements of Performance budgeting in Iran |
| title_fullStr | Legal requirements of Performance budgeting in Iran |
| title_full_unstemmed | Legal requirements of Performance budgeting in Iran |
| title_short | Legal requirements of Performance budgeting in Iran |
| title_sort | legal requirements of performance budgeting in iran |
| topic | performance budgeting economics efficiency effectiveness fiscal accountability of government |
| url | https://qjpl.atu.ac.ir/article_5418_8a94b0fab31afd14f4e972dc6eae31fd.pdf |
| work_keys_str_mv | AT mahdirezaei legalrequirementsofperformancebudgetinginiran |