The Effect of Government Financing on Generational Accounting

In fact, the "Financing" refers to that part of the financial knowledge of different approaches to absorb liquidity with the best structure and the lowest cost of capital, is developed or evaluated. In this study, different methods of financing and its impact on the generation of funds paid. The aim of balancing the budget generational payment of taxes and benefits among different generations of a country. Budget between generations trying to increase our understanding of intergenerational imbalances and financial overheads to show how one generation passes to the next generations. This account intergenerational justice and long-run equilibrium in the budget the government. In line with this hypothesis was developed and designed. The study period is from 1996 to 2003. The data from the Central Bank reports economic developments and statistical yearbooks Statistical Centre of Iran has been collected. The hypotheses of this study, statistical analysis software Eviews were tested and The results showed a significant relationship between income from state property, revenues from services and sale of goods, proceeds of crime and losses, income tax, capital asset, financial asset, exchange and borrowing from abroad with the generation of funds while there is a significant relationship between government and borrowings from the domestic banking system with funds, other income generation was found.