Identifying the challenges of the public financial management system
The public financial management system in developing countries is always facing challenges to ensure the compatibility of budget planning and discipline with macroeconomics and resource allocation in accordance with poverty reduction strategies and implementing programs and activities effectively and following up on results. This research was done in order to identify the challenges of 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 15 experts. The challenges related to public financial management sub-systems which include tax system, treasury system, asset and debt management system, budgeting system, accounting and financial reporting system, audit system and performance evaluation system in four elements, financial resources and non-financial, management and governance system, institutional framework and support structures and in twelve dimensions including lack of financial resources, weak infrastructure and equipment, human resource problems, weakness in executive and operational processes, insufficient support of managers, influence and lobbying, Lack of accountability, weak rules and standards, lack of transparency, weak training, non-implementation of accrual accounting, weak performance budgeting were identified. Identifying these challenges can provide a framework for improving the financial management system and help those involved in reforming the public financial management system.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.