نظارت مالي بر موسسات و نهادهاي عمومي غير دولتي

FINANCIAL CONTROL OVER THE NON GOVERNMENTAL PUBLIC INSTITUTES AND ORGANISATIONS

Nowadays because of appearing concepts such as good governance as one of essential requirements for sustainable development, controversy about monitoring and accountability of public institutes as one of the good governance features has been increasingly important. Non governmental public institutes and organizations donʹt get exception. Financial control over these kinds of institutes can be counted as an effective tool to make them be accountable. In order to make financial control effective and efficient, regular spreading out of information, financial transparency, explaining operational dimensions of programs and doing control by independent auditing organizations are essential that these factors are very weak and insufficient in financial control system over Non governmental public institutes and organizations. Present article aims by surveying key concepts concerned with financial affairs of these institutes survey financial control and make it efficient.