الگوی مناسب بودجه ریزی برای افزایش بهره وری در نظام بودجه ریزی کشور مطابق استاندارد 2014 صندوق بین المللی پول
محورهای موضوعی : مدیریت بازرگانیمحمدرضا کردلو 1 , کرم اله دانش فرد 2 , اکبر عالم تبریز 3 , مهدی تقوی 4
1 - دانشجوی دکتری، گروه مدیریت دولتی گرایش مدیریت مالی، واحد علوم تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 - استاد گروه مدیریت دولتی، واحد علوم تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
3 - استاد گروه مدیریت دانشگاه شهید بهشتی تهران،ایران
4 - استاد گروه اقتصاد،دانشگاه علامه طباطبائی ،تهران،ایران
کلید واژه: بهره وری, الگوی مناسب بودجه ریزی, استراتژیهای تخصیص منابع, IMF 2014,
چکیده مقاله :
هدف از این پژوهش ارائه الگوی مناسب استفاده از انواع استراتژی های بودجه ریزی و تخصیص منابع به تفکیک امور و فصول بودجه ریزی برای افزایش بهره وری در نظام بودجه ریزی کشور مطابق آخرین استاندارد 2014 صندوق بین المللی پول در سازمان های دولتی است. این پژوهش با رویکرد کمّی طراحی و اجرا گردیده است. جامعه آماری این پژوهش، خبرگان و صاحب نظران در امر بودجه و بودجه ریزی بوده و تعداد آنها در مجموع حدود 480 نفر می باشد. نمونه آماری تحقیق به شیوه تصادفی طبقه ای شناسایی و حجم نمونه با استفاده از فرمول کوکران تعداد 214 نفر تعیین گردیده است. پژوهش حاضر از بعد هدف از نوع تحقیقات اکتشافی و استقرایی و از بعد مخاطب استفاده پژوهش، از نوع پژوهش‌های توسعه‌ای و از بعد زمان مقطعی است، در این پژوهش از ابزار پرسش نامه و همچنین آمار توصیفی و استنباطی استفاده گردیده و نتیجه پژوهش ارائه الگوی متناسب استفاده از انواع استراتژیهای بودجه ریزی و تخصیص منابع برای افزایش بهره وری در نظام بودجه ریزی کشور بر اساس امور دهگانه و فصول پنجاه گانه نظام آمارهای مالی دولت مطابق استاندارد 2014 صندوق بین المللی پول (IMF)می باشد.
By using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a quantitative approach. The statistical population of this research is 480 budgeting experts and its statistical sample includes 214 budgeting experts which is identified by stratified sampling method and sized by using the Cochran formula. This paper is exploratory and inductive research in the aspect of purpose, a developmental research in the aspects of users and a cross-sectional research in the dimension of time. The questionnaire and the descriptive and inferential statistics were used to determine and present the proportional pattern of using different types of budgeting strategies and allocating resources based on the ten affairs and fifty different seasons of the country's budgeting economic principles in accordance to the International Monitory Fund 2014 Standard.
Azar, A., & Khadivar, A.(2015). Budgeting Based on Performance, Modeling Paradigms. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Black Gonzalez, B.(2011). Resource Allocation Strategies in Research University (extensive) Libraries. Master,s Thesis, 31.
Cooper, R.(1996). Activity- Based Costing and the Len Enterprise. Journal of Cost Management, 6-14.
Diamond J.(2003). Performance Budgeting: Managing the Reform Process. IMF Working Paper.
Ebrahimi Nejad, M.(2005). Principles of Budget Preparation and Control, Tehran: Bahonar University Press, (In Persian).
Farzib, A.(1997). Government Budgeting in Iran. Tehran: Government Administration Training Center Publication, (In Persian).
Frajvand, E.(2005). Budget Control and Settlement Process. Tabriz: Forouzesh Publication, (In Persian).
Hasan Abadi, M., & Najar Saraf, A.(2009). Comprehensive Model of Performance Budgeting System. Tehran: Iranian Industrial Research and Training Center Publication, (In Persian).
Korkut Ustun, A., & Sermet Anagun, A.(2015). Multi-Objective Mitigation Budget Allocation Problem and Solution Approaches: The Case of Istanbul. Computers & Industrial Engineering, 81,118-129.
Miller, Gerald. J.(2006). Incentives, Certification and Targets in Performance Budgeting. Rutgers University.
Moghimi, S., & Ramazan, M.(2016). Management Research Financial Management. Tehran: Mehrabane Publication, (In Persian).
Moosa Khani, A., & Monshizade Nayin, M.(2004). Fundamentals of the New System of Budget in Iran. Qazvin: Islamic Azad University, (In Persian).
Noravesh, I.(2012). Management Accounting. Tehran: Ketabe Noe Publication, (In Persian).
Program and Budget Studies Office. (2008). Performance Budgeting (In theory and Practice). Tehran: Islamic Parliament Research Center Publication, (In Persian).
Program and Budget Studies Office. (2016). Budgeting in Iran. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Sayed Rezaei, M., & Poorezzat, A.(2017). Procedural Budgeting: A Guided Framework for Developing a Budgeting System to Achieve Public Interest. The First National Conference on Public Administration of Iran, (In Persian).
Sullivan, D.(2014). Budget Impact Analysis-Principles of Good Practice: Report of the Ispor 2012. 5-14.
Wildovsky, A.(1986). Budgeting a Comparative Theory of Budget Processes. Translated by: M., Mohammadi, Planning and Budgeting Organization Publication.
Wildavsky, A.(1978). A Budget for All Seasons. Public Administration Review.
Wildavsky, A.(1984). The Politics of the Budgetary Process. Mai Little Brown.
_||_
Azar, A., & Khadivar, A.(2015). Budgeting Based on Performance, Modeling Paradigms. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Black Gonzalez, B.(2011). Resource Allocation Strategies in Research University (extensive) Libraries. Master,s Thesis, 31.
Cooper, R.(1996). Activity- Based Costing and the Len Enterprise. Journal of Cost Management, 6-14.
Diamond J.(2003). Performance Budgeting: Managing the Reform Process. IMF Working Paper.
Ebrahimi Nejad, M.(2005). Principles of Budget Preparation and Control, Tehran: Bahonar University Press, (In Persian).
Farzib, A.(1997). Government Budgeting in Iran. Tehran: Government Administration Training Center Publication, (In Persian).
Frajvand, E.(2005). Budget Control and Settlement Process. Tabriz: Forouzesh Publication, (In Persian).
Hasan Abadi, M., & Najar Saraf, A.(2009). Comprehensive Model of Performance Budgeting System. Tehran: Iranian Industrial Research and Training Center Publication, (In Persian).
Korkut Ustun, A., & Sermet Anagun, A.(2015). Multi-Objective Mitigation Budget Allocation Problem and Solution Approaches: The Case of Istanbul. Computers & Industrial Engineering, 81,118-129.
Miller, Gerald. J.(2006). Incentives, Certification and Targets in Performance Budgeting. Rutgers University.
Moghimi, S., & Ramazan, M.(2016). Management Research Financial Management. Tehran: Mehrabane Publication, (In Persian).
Moosa Khani, A., & Monshizade Nayin, M.(2004). Fundamentals of the New System of Budget in Iran. Qazvin: Islamic Azad University, (In Persian).
Noravesh, I.(2012). Management Accounting. Tehran: Ketabe Noe Publication, (In Persian).
Program and Budget Studies Office. (2008). Performance Budgeting (In theory and Practice). Tehran: Islamic Parliament Research Center Publication, (In Persian).
Program and Budget Studies Office. (2016). Budgeting in Iran. Tehran: Islamic Parliament Research Center Publication, (In Persian).
Sayed Rezaei, M., & Poorezzat, A.(2017). Procedural Budgeting: A Guided Framework for Developing a Budgeting System to Achieve Public Interest. The First National Conference on Public Administration of Iran, (In Persian).
Sullivan, D.(2014). Budget Impact Analysis-Principles of Good Practice: Report of the Ispor 2012. 5-14.
Wildovsky, A.(1986). Budgeting a Comparative Theory of Budget Processes. Translated by: M., Mohammadi, Planning and Budgeting Organization Publication.
Wildavsky, A.(1978). A Budget for All Seasons. Public Administration Review.
Wildavsky, A.(1984). The Politics of the Budgetary Process. Mai Little Brown.
