بررسي علل تأخير در تهيه و ارسال صورت هاي مالي اعتبارات تملك دارائي هاي سرمايه اي دستگاه هاي اجرائي به ديوان محاسبات (مطالعه مورد در استان زنجان)

Delay Causes Study of Provisions and Dispatch of Capital Asset Proprietorship Credits Financial Statement in Executive Systems to Computation Bureau: Case Study in Zanjan Province

Executive systemsʹ financial reports are communicated in two forms of cost statement and capital proprietorship from executive systems by accountant to treasury (agency of treasury) and computation bureau. According researches done, most systems have problem in provision and dispatch of financial statement especially financial statements of capital assets proprietorship credits, and mostly send them beyond legal lead time, or generally remains as not reported at the end of the year. This research, in the frame of thesis, first gathers indexes or determination of causes of delay for financial statement of related credits, and in the form of case study Survey and research for these indexes in executive systems of Zanjan province. In this way, by identifying and removing research barriers, one of important barrier of provision and distributing of discharge budget act to be removed. The research is based on one main question: what is the delay causes of provision and sending of financial statements of capital assets proprietorship credits in executive systems of province to computation bureau and treasury? At the end by field survey research for testing of four hypothesizes, the following results was found: four causes were found for the delay or not providing and dispatching the reports to computation bureau and treasury which stem from the problems of budget execution, disconformities of rules and regulations with practical and applied financial reports and assigning many accountant positions by one accountant