javad abdali

The most important goals of the budget laws, five-year plans, are not realized in the implementation of annual budget laws. The purpose of this research is to present key indicators of budget performance and a mathematical model to identify corruption, violations, and budget deviations in monitoring, auditing, and budget disbursement reports, so that individual preferences in the process of preparing the aforementioned reports are reduced and the extent of responsibilities and the reasons for failure to achieve goals and omissions in the implementation of budget laws are presented in a transparent, quantitative, and verifiable manner. The statistical population is financial and budget experts and specialists who were selected based on the Cochran formula in a number of 384 people, and the research method is library and field, and the tool for collecting experts' opinions is a questionnaire. The data were prioritized using the Analytic Hierarchy Process (AHP) and Expert Choice (EC) software, and their importance, validity, and reliability coefficients were determined using the Partial Least Squares (PLS) method, and the results were sufficiently reliable. According to the AHP method, the priority of key indicators of budget performance in identifying budget violations and deviations includes the following indicators: budget mandates, budget macroeconomic variables, budget expenditures, and budget resources. According to the PLS method, the importance coefficients of independent variables on the dependent variable are, respectively, evaluation of effective management of financial resources and prevention of violations, the extent to which executive agencies fulfill their duties, determining legal requirements and accountability, and ranking financial and budget performance of managers.

The purpose  this research is to provide key performance indicators and mathematical model for ranking the performance of executive offices in the settellement report in order to achieve the effectiveness of the goals of the budget laws and the optimal use of the country's financial resources. The statistical population includes deputy ministers, auditors and general managers of executive offices, auditors ,which is selected as a sample of 384 people based on Cochran's formula. the key performance indicators (KPI) are identified based on fuzzy Delphi,and with the hierarchical analysis methodFuzzy (FAHP)  and finally the importance and effectiveness of each index has been determined using the partial least squares (PLS) method. Based on the results of the research, the variables influencing the effectiveness of the goals of the budget laws are: 1-Evaluation of effective management Financial resources,  2-Evaluation of the performance of the implementation of the rulings and tasks of the executive bodies in the budget law. 3-Evaluation and ranking, determination of legal requirements , and 4 -Evaluating the financial and budgetary performance of  managers.