چکیده:
Performance based budgeting approach integrate performance and budget. This approach relate budget fund to organization performance and expected result clearly. The purpose of this research is comparative study of public sector budgeting system with performance based budgeting. This research is mixed (qualitative-quantitative) study. In qualitative phase literature review and deep interview methods and in quantitative phase variable -oriented comparative approach was used. Statistic samples in qualitative phase was 8 experts in public finance and in quantitative phase was 50 budget manger in branches. Finally, thematic analyze and compare mean and ANOVA were used in qualitative and quantitative phases respectively. The findings show that budgeting system in public finance in some components such as strategic planning, control and monitoring, and performance auditing is consistent with performance based budgeting, and in some components such as responsibility and motivation system, costing, performance based planning, change management and documentation, and performance management requires adjustment and enforcement.
خلاصه ماشینی:
The results of this research show that the public sector budgeting system - the case study sector - matches performance-based budgeting in the components of strategic planning, control and monitoring, and performance auditing; however, it requires strengthening and reform in the components of the accountability and incentive system, costing system, performance-based planning, change management and documentation, and performance management.
Examining past experiences shows that the traditional budgeting system is not capable of responding to the new needs and missions of today's modern organizations; however, the performance-based budgeting system, while paying attention to the relationship between resources spent and results obtained, leads to increased efficiency, effectiveness, productivity, managerial accountability, and performance transparency.
Performance-based budgeting generates performance information and uses this information to guide budgeting processes, manage the efficiency and effectiveness of the public sector and executive agencies, improve budgetary decision-making and resource allocation, reduce costs, and strengthen transparency and accountability (Curristine 3, 2005).
Indicators requiring strengthening and reform (Refer to the page image) 99 The results show that among the components of the performance-based budgeting system in the public sector, the costing system and change management and documentation components require the most strengthening and reform in the executive agency's budgeting system, respectively.
Additionally, the research results showed that there are significant differences among the various indicators of the performance-based budgeting model in the public sector.
The results of this research show that among the components of the performance-based budgeting system, the costing system and change management and documentation components require the most strengthening and reform in the public sector budgeting system, respectively.
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