‎“Performance audit or financial evaluation of managers, ‎performance results” The philosophy of the functions of the ‎Court of Accounts of Iran from the perspective of a similar ‎supervisory body in France

Conducting performance audit and upgrading the cost accounting system of government services are two approaches derived from the standards and financial system of the international community, which have been around a decade since their introduction and the legal requirements of their implementation by the executive bodies and especially the supervisory body of the Court of Accounts in the country. passed, but this implementation in the real world has failed so far. However, looking at the functions of the supervisory body similar to the French, which is basically at the service of a government system that considers rule of law and trust in all its activities as basic values, dealing with these legal matters does not face major challenges. It is an issue worthy of attention, the cause and why of which is the content of the conducted research. Therefore, in this research, the sources of which have been collected in a library method and subjected to a descriptive - analytical examination, an attempt is made to find out the cause of the issue from the perspective of public law and with a relatively deeper look at the intellectual-philosophical foundations of these approaches in the legal system. Ruler of the government and supervisory body of origin in France. The results show that what is carried out by the executive bodies and the Court of Auditors in France is part of a complex and chain system of fundamental principles and concepts and historical traditions of highly centralized administrative management and the culture of the legal state strengthened by It is the Napoleon era that can still be applied at the level of government governance, and due to this administrative culture, national accounting has adopted more or less different solutions from extraterritorial standard-setting institutions. But in our country, intellectual reflections on public law have not yet created a specific legal system that matches the administrative-financial needs of Iranian society. For this reason, the implementation of the discussed approaches, which happen to be in an eclectic order of the western legal and financial tradition, cannot help the two categories of “being in place” and “being efficient” in the supervision of the treasury.