بررسي و رتبه بندي موانع پياده سازي بودجه ريزي عملياتي در سازمان‌هاي دولتي و ارايه راه كارهاي لازم جهت كاهش موانع (مطالعه موردي دستگاه‌هاي اجرايي استان قزوين)

Assessing and ranking obstacles of performance based budgeting implementation in public organizations and submitting suitable solutions: Public organizations of Qazvin Province

بررسي و رتبه بندي موانع پياده سازي بودجه ريزي عملياتي در سازمان‌هاي دولتي و ارايه راه كارهاي لازم جهت كاهش موانع (مطالعه موردي دستگاه‌هاي اجرايي استان قزوين) چكيده بودجه به عنوان بيان مالي عمليات مالي دولت مهم ترين سند دولتي ونظام بودجه ريزي عملياتي با هدف نتيجه محوري اين سند مالي تلاش مي كند با پيوند اعتبارات بودجه اي به نتايج اقدامات دولت به هدف صرفه جويي، شفافيت، كارآيي و اثربخشي بودجه دست يابد. تحقيق حاضر با توجه به مطالعات صورت گرفته مهم ترين شاخص‌هاي تاثير گذار در پياده سازي بودجه ريزي از قبيل عوامل محيطي، فني و فرايندي و انساني و رتبه بندي آنها و همچنين راهكارهايي را نيز در اين رابطه ارايه مي دهد. روش انجام پژوهش پيمايشي و از نوع همبستگي است و به منظور آزمون فرضيه‌هاي پژوهش اطلاعات مورد نياز از طريق پرسشنامه بين كل جامعه آماري كه 76 نفر از متخصصان بودجه ريزي(مديران دستگاه‌هاي اجرايي، معاونين اداري و مالي، كارشناسان بودجه و كارشناسان بودجه استانداري) مورد سنجش قرار مي گيرد. براساس نتايج به دست آمده بين عوامل مديريتي از قبيل عامل محيطي، عامل فني و فرايندي و عامل انساني رابطه وجود دارد.

Abstract Budget, as a financial statement of government operation, is the most important ducument that helps the executive systems to achive the goals such as perspective and planned ducument of government ducument and effective execution of its duties. Performance – Based Budget system with result centric aim of this document and through combination between budget credits and the government activities results ties to achive the goals saving, clarification, efficiency and effectiveness.Performance – Based Budget system adds " saving" and " effectiveness" factors to the traditional aspects budgetary. Performance based budget system diffrentiates between " efficiency" and " effectiveness". "Efficiency" cocerns with useful operation of resources, while " effectiveness" concerns with " functions". In the Performance – Based Budget system, the operation classification is such that the aims are represented more clearly, budget evaluation is easier and in the expense distribution method the relationship between inputs and outputs is conncentrated. The most important aim of Performance based budgeting is reforming the public sector management and increasing the effectiveness of this sector expenses.The present research, with regard to the conducted studies has prepared with aim of studing the reasons for lack of Performance based budgeting establishment in the area of executive systems related to the province budgetary systems and concerns with presenting the same methods for decreasing the obstacles. So, among the factors preventing the Performance based budgeting application, we chose managerial factor in the form of environmental, human and technical indexes, and this reserch as been presented in the form of four hypothesis that represents that each one of these indexes are effective on operational budgetary establishment and trinary indexes don’t have the same priority.The achived data was analysed with statistical methods and SPSS software. Also the results of research showed that managerial trinary indexes don’t have the same priority and finally same methods presented for decreasing these obstacles with regard to the research results.