چکیده:
Great transformations in accounting and financial reporting have caused the budgeting systems of countries to change. The use of performance-based budgeting instead of traditional budgeting is one of the most important of these changes. Performance-based budgeting emphasizes the shift from inputs to outputs, and its main goals are strengthening production efficiency and the optimal allocation of public resources. The accounting system used in this budgeting system is accrual accounting based on economic resource flows, emphasizing performance measurement and ultimately financial and operational accountability. Although performance-based budgeting seems easy in theory, its implementation is difficult and entails many challenges and problems. Nevertheless, many countries have undertaken extensive reforms to implement this type of budgeting. Results show that the foundation of all reforms is fundamental changes in the structure of the accounting, auditing, and financial reporting systems. The mission of this article is to examine the importance and role of accounting in implementing performance-based budgeting as one of the most efficient budgeting methods and to identify the problems and challenges arising from the implementation of this budgeting system in different countries and ultimately in Iran.
خلاصه ماشینی:
Here, some of these flaws, obstacles, and challenges are listed: the small volume of activities, the government holding a high share of the national economy, low productivity of the very large human resources sector, issues such as economy and efficiency, the lack of appropriate tools and systems for performance evaluation (especially the accounting system), the lack of strong executive management, the absence of correct definitions for terms such as outputs and outcomes, the lack of necessary information bases for performing cost calculations, etc.
Finally, considering the cases and obstacles mentioned above and taking into account the fundamental changes in the structure of the accounting, auditing, and financial reporting system as the foundation for establishing the performance budgeting system in Iran, the following proposed reforms are presented: employing experienced individuals towards studying and implementing initial reforms; learning from countries implementing this budgeting system and adapting it to the environmental characteristics of Iran; fundamental changes in the body of government laws and regulations; strengthening financial and operational supervision and eliminating unnecessary controls; prioritizing classified activities in the executive agencies of the government; considering new financial resources and not relying solely on oil revenues; clarifying the duties of each agency and its related budget, so that it becomes clear what tasks each agency performs and for the execution of work ing in different countries and comparing them with Iran's budgeting system, major flaws and problems become apparent.
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