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Review of the budget structure reform based on the Budget Settlement Report of the Court of Audit of the country
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Hadi Khaleghian *   , Ali Asadi |
| General of the Court of Auditors |
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Abstract: (122 Views) |
| According to principle (55) of the Constitution, the Budget Settlement Report is the main factor in exercising the supervisory position of the Islamic Consultative Assembly, and this report is considered as a suitable basis for evaluating the performance of the government and an indicator for financial supervision and transparency, creating coherence in financial management, stability and maintaining economic balance, and budgeting reforms. The statistical population is a collection of documents that are related to the research question and variable, and the sample of the documents examined in the present study is the budget discharge reports of the last four years (2020-2023), and after ensuring the validity and reliability of the research results by a group of relevant experts, the conceptual model of reforming the budget structure based on the budget discharge reports of the Supreme Audit Court of the country was proposed. The results of the research indicated that the mentioned components were effective on providing sustainable resources, effective use of credits, economic stability, and reforms of the budgeting system, all of which are among the main indicators of reforming the budget structure. |
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| Keywords: no |
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Full-Text [PDF 1049 kb]
(52 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/03/15 | Accepted: 2025/05/12 | Published: 2025/03/30
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