كليدواژه :
استقلال مالي , مؤسسات عمومي غيردولتي , حقوق ماليه عمومي , نظارت , بودجه دولتي
چكيده فارسي :
ﺑﺮاي ﺷﻨﺎﺳﺎﯾﯽ ﻣﺆﺳﺴﺎت ﻋﻤﻮﻣﯽ ﻏﯿﺮدوﻟﺘﯽ ﺑﺮ اﺳﺎس ﻗﻮاﻧﯿﻦ ﺟﻤﻬﻮري اﺳﻼﻣﯽ اﯾﺮان ﺑﺎﯾﺪ ﺑﯿﺶ از 50 درﺻﺪ ﺑﻮدﺟﻪ آنﻫﺎ از ﻃﺮﯾﻖ ﺧﻮد ﻣﺆﺳﺴﻪ ﺗﺄﻣﯿﻦ ﺷﻮد. ﻣﺆﺳﺴﺎت ﻣﺬﮐﻮر ﺑﺮاي ﺗﺄﻣﯿﻦ اﯾﻦ درآﻣﺪ، اﻗﺪام ﺑﻪ ﻓﻌﺎﻟﯿﺖﻫﺎي ﺗﺠﺎري، اراﺋﻪ ﺧﺪﻣﺎت، درﯾﺎﻓﺖ ﻋﻮارض و اﺳﺘﻔﺎده از ﮐﻤﮏ ﻫﺎي دوﻟﺘﯽ و ﻣﺮدﻣﯽ ﻣﯽ ﮐﻨﻨﺪ اﻣﺎ ﺑﺮﺧﯽ از اﯾﻦ ﻣﺆﺳﺴﺎت از ﺑﻮدﺟﻪ ﻋﻤﻮﻣﯽ ﻧﯿﺰ اﺳﺘﻔﺎده ﻣﯽﻧﻤﺎﯾﻨﺪ و ﺑﻪ ﻧﺴﺒﺖ ﺑﻬﺮهﻣﻨﺪي از ﺳﻬﻢ ﺑﻮدﺟﻪ دوﻟﺖ، ﺑﺎ ﻧﻈﺎرت اداري، ﻗﻀﺎﯾﯽ و ﭘﺎرﻟﻤﺎﻧﯽ ﻣﻮاﺟﻪ ﻣﯽ ﺷﻮﻧﺪ. ﺑﺎ وﺟﻮد ﻧﻈﺎرتﻫﺎي دوﻟﺖ، ﺑﺎﯾﺪ اذﻋﺎن ﻧﻤﻮد اﻏﻠﺐ اﯾﻦ ﻣﺆﺳﺴﺎت، در اداره اﻣﻮال، اﺳﺘﻘﻼل ﻧﺴﺒﯽ ﻣﺎﻟﯽ از دوﻟﺖ دارﻧﺪ ﮔﺮﭼﻪ ﻫﻤﻪ اﯾﻦ ﻣﺆﺳﺴﺎت از ﻧﻈﺮ اﺳﺘﻘﻼل ﻣﺎﻟﯽ در ﯾﮏ درﺟﻪ ﻧﻤﯽﺑﺎﺷﻨﺪ. اﯾﻦ ﻣﺆﺳﺴﺎت ﺑﺮ اﺳﺎس اﺳﺘﻘﻼل در ﻧﻈﺎم ﻣﺎﻟﯽ و واﺑﺴﺘﮕﯽ ﺑﻪ ﺑﻮدﺟﻪ ﮐﺸﻮر، در ﺳﻪ دﺳﺘﻪ ﺟﺎي ﻣﯽﮔﯿﺮﻧﺪ: اول، ﻣﺆﺳﺴﺎﺗﯽ ﮐﻪ ﺑﺎ ﺗﺤﺼﯿﻞ درآﻣﺪ از ﻓﻌﺎﻟﯿﺖ ﻫﺎﯾﺸﺎن، ﻫﺰﯾﻨﻪ ﺧﻮد را ﺗﺄﻣﯿﻦ ﮐﺮده، ارﺗﺒﺎﻃﯽ ﺑﺎ ﺑﻮدﺟﻪ ﮐﻞ ﮐﺸﻮر ﻧﺪارﻧﺪ و داراي ﻧﻮﻋﯽ اﺳﺘﻘﻼل ﻣﺎﻟﯽ ﮐﺎﻣﻞ ﻣﯽ ﺑﺎﺷﻨﺪ؛ دوم، دﺳﺘﻪاي از ﻣﺆﺳﺴﺎت ﮐﻪ داراي درآﻣﺪ ﻫﺴﺘﻨﺪ اﻣﺎ ﻫﺰﯾﻨﻪﻫﺎﯾﺸﺎن، ﺑﺎﻻﺗﺮ از درآﻣﺪﻫﺎي آنﻫﺎ ﺑﻮده و ﻧﯿﺎز ﺑﻪ ﮐﻤﮏ دوﻟﺘﯽ دارﻧﺪ؛ دﺳﺘﻪ ﺳﻮم، ﺑﻪ ﮐﻠﯽ ﻓﺎﻗﺪ درآﻣﺪ ﺑﻮده و ﺗﺄﻣﯿﻦ ﻣﺎﻟﯽ آنﻫﺎ از ﺑﻮدﺟﻪ ﮐﻞ ﮐﺸﻮر ﻣﯽﺑﺎﺷﺪ. ﺑﻪ ﻧﻈﺮ ﻣﯽرﺳﺪ دﺳﺘﻪ ﺳﻮم و ﺣﺘﯽ ﺑﺮﺧﯽ از ﻣﺆﺳﺴﺎت در دﺳﺘﻪ دوم ﺑﺎ وﺟﻮد ﻧﺎم ﻣﺆﺳﺴﻪ ﻋﻤﻮﻣﯽ ﻏﯿﺮدوﻟﺘﯽ، ﺷﺮط ﺗﺄﻣﯿﻦ ﺑﯿﺶ از 50 درﺻﺪ ﺑﻮدﺟﻪ در ﺗﻌﺮﯾﻒ اﯾﻦ ﻣﺆﺳﺴﺎت را ﻧﺪارﻧﺪ و ﺑﻪ دﻟﯿﻞ اﺳﺘﻔﺎده از ﺑﻮدﺟﻪ دوﻟﺘﯽ، ﺗﺤﺖ ﻧﻈﺎرت ﻣﺎﻟﯽ ﮐﺎﻣﻞ دوﻟﺖ ﻫﺴﺘﻨﺪ؛ ﻟﺬا ﻋﻨﻮان ﻧﻤﻮدن ﻣﺆﺳﺴﻪ ﻋﻤﻮﻣﯽ ﻏﯿﺮدوﻟﺘﯽ ﺑﺮ آنﻫﺎ، ﺧﻼف ﺗﻌﺮﯾﻒ ﺣﻘﻮﻗﯽ اراﺋﻪ ﺷﺪه اﺳﺖ.
چكيده لاتين :
According to the Islamic Republic of Iran rules, Non-governmental public institutions, should be provided more than 50% of the budget through the institute itself. These institutions to provide this income, they do business activities, providing services, receiving fees, and using public and public assistance, but some of these institutions also use public funds and instead using from the government's budget, The government controls them in types of Administrative, judicial and parliamentary reviews. In spite of the government's supervision, it should be acknowledged that most of these institutions have a relative financial independence from the government in the administration of property, although the financial independence of these institutions is not the same. These institutions, based on their autonomy in the financial system and their dependence on the country's budget, are in three categories: first, institutions that provide their income from their activities, do not have a link with the budget of the country and have complete financial independence ; Second, a bunch of institutions that have incomes but their costs are higher than their incomes and require government assistance; the third category is generally lacks income and is financed by budget of the country. It seems that the third and even some institutions in the second category, despite the name of the non-governmental public institution, do not have the condition to provide more than 50% of the budget in the definition of these institutions and are under full control of the government because of the use of the state budget; So they aren't non-governmental public institution according to the legal definition.
