Identify opportunities for improvement in the public financial management system

The purpose of the public financial management system is to provide a correct basis for making decisions on resource allocation, determining measurable and expected results, and focusing decision-making on public sector problems. This research was done in order to identify opportunities to improve the country's public financial management system.

This study has a qualitative design and the content analysis method was used to analyze the data. The required information was collected and analyzed in 1400-1401 through semi-structured interviews with 12 experts.

Opportunities for improvement in public financial management sub-systems including tax system, treasury system, assets and liabilities management system, accounting and financial reporting system, audit system and performance evaluation system with the goals of providing sustainable resources, control Resources, financial discipline, optimal allocation of resources, transparent and efficient budget preparation, efficiency, effectiveness and economic efficiency, resource management within the budget, stakeholder participation, financial control and supervision, accountability, transparency and assurance were identified.

Public financial management sector has four dimensions, including financial management, operational management, fiduciary risk management and governance, which aims to increase welfare, justice, accountability, transparency, rule of law, participation, responsibility, efficiency and effectiveness. The ultimate good governance. Therefore, one of the important ways to achieve good governance is to reform the public financial management system. A strong public financial management system can reduce poverty, increase social justice and meet the information needs of stakeholders to assess accountability and provide the basis for economic, social improvement and citizen satisfaction and help sustainability in different dimensions.Contribution: The findings of this research can help those involved in reforming the public financial management system.