چکیده:
In order to study challenges and problems behavioural، semantic and environment of budgeting in high education system " case study" University of Tehran، The research is done on the basis of exploratory-descriptive survey method because of descriptive methoed، This research uses questions against assumptions، Measurement tool is questionnaire in which among Budget experts of University of Tehran، ، Research and Technology، Deputy of planning and strategic supervision of president and university of medical sciences. For analysis of research findings، both descriptive and inferential statistics have been used. The results obtained from this research showed that : - The most important behavioral problem with budgeting section of University of Tehran confront is"Bowgaining of manager´s and experts in Tehran university in order to recieved of more credits". - The most important semantic challenges with budgeting section of University of Tehran confront is "Unclear and confilict in laws of Iran budget which causes to intrest impression and different performances." - The most important environmental challenges is Lack of o perfect budget allocation .
خلاصه ماشینی:
4 In the Fourth Development Program Act, universities are not only obliged to change their budgeting system from program budgeting to operational budgeting in line with the implementation of government policies, but also, according to Part A of Article 94 of this law, higher education institutions are required to prepare an operational budget in order to achieve the full cost of educational and research activities and determine the per capita cost of students in various fields in order to secure financial resources from the share of public revenue from the general government budget.
" Review of Literature Considering the government's move towards reforming the country's budgeting system and in view of the fact that the University of Tehran, according to Part A of Article 94 of the Fourth Development Program Act, is one of the universities and state higher education and research institutions that must be managed based on specific administrative, financial, employment, and organizational regulations approved by the Board of Trustees, and according to this clause, expenditure credits from the general government budget are allocated to the university based on the full cost, but what is observed in practice is that the implementation of this article is, in some cases, impossible due to non-compliance with its conditions, and in other cases, it is violated by approving a new article in the executive regulations of the budget.
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