چکیده:
One of the factors causing administrative corruption in the country's administrative bodies is their method of budgeting, which, despite the recommendations of the International Monetary Fund and the established legal requirements regarding changing the budgeting system from traditional to operational, has not yet been realized and can be considered as maladministration. In this article, the results of the operational budgeting process for the period of 1385 to 1387 are discussed and studied against the traditional budgeting process for the period of 1382 to 1384 in the National Civil Registration Organization to compare the operational budgeting method with the traditional one. The data collection tool in the aforementioned research was based on existing documents and records, and items listed in the tables of mutual agreements between the provincial units of the National Civil Registration Organization and the provincial units of the Organization for Management and Planning in the relevant provinces; after collecting the agreements and extracting the data, the research hypotheses were statistically analyzed and tested using Excel and SPSS software based on the credit amounts. The results showed that there is no difference between the traditional budgeting process and the operational budgeting process, and the budgeting of agencies continues to be carried out based on bargaining.
خلاصه ماشینی:
Although, according to the legal mandate of Article 138 of the Fourth Economic, Social, and Cultural Development Plan Law, the country's budgeting system has changed to operational budgeting, and accordingly, based on the budget laws from 2006 onwards, the budgeting of credits for some of the country's agencies has been formulated in the form of quantitative goals, experts believe that the close link between the budgeting process in the country and the organization of executive agencies based on incremental budgeting has created circumstances where, despite the implementation of the legal approach of operational budgeting, due to the lack of a full cost accounting system in the public sector, we still witness the estimation of items and amounts of government public expenditures based on annual increases.
2) Review of changes in approved credits between the years 1382 to 1387 Given that one of the main objectives of the present research is "obtaining a general understanding of how the operational budget is implemented in the country.
/ Chart 3) Trend of budget changes in the years 1382 to 1387 The estimated coefficient in this equation was 99 percent, which indicates the high explanatory power of the model, and this result shows the distinction between different years in relation to approved credits.
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