نقدي بر كتاب «مباني امور مالي و بودجه (در آموزش و پرورش)»

Reviewing and examining (criticism) of “fundamentals of finance and budget in education sector”

براي نقد كتاب «مباني امور مالي و بودجه (در آموزش و پرورش)» از فرم داوري شوراي بررسي متون و كتب علوم انساني استفاده شد. نتايج نشان داد ارائه تفصيلي و يكپارچه مبحث بودجه ريزي، به همراه قابليت خواندن، نوع خط و كيفيت چاپ نسبتا مناسب از مزايا و عدم‌ويرايش ادبي و علمي، استناد به منابع به صورت دلخواه، نبود تمرين، آزمون و جمع بندي در پايان هر فصل از كاستيهاي ظاهري كتاب هستند. مهم ترين كاستي محتوائي، روزآمد نبودن به دليل عدم پوشش تحول گسترده در نظام آمارهاي مالي دولت (GFS) و تغييرات ناشي از دگرگوني در مقررات و روشهاي بودجه ريزي در دولت و آموزش و پرورش است. كم توجهي به مباني ماليه آموزش و اقتصاد سياسي به عنوان پشتوانه نظري جنبه‌هاي كاربردي و زمينه‌اي كه بودجه ريزي در آن واقع مي‌شود به همراه نپرداختن به چگونگي توزيع اعتبارات در ميان استانها، برنامه‌ها و فعاليتها در درون آموزش و پرورش، از ديگر كاستي‌هاي محتوائي كتاب هستند. ضعف دقت علمي در پرداختن به مباحث نظري نيز به چشم مي خورد.

For appraisal of fundamentals of finance and budget (in education sector), framework of inspection of liberal science texts and books council was used. The result of assessment showed that history of budget in the country, principles and steps of budget classification and methods of income and expenditure estimate has been explained in details. In some instances, people’s right to oversee government operations as a logic behind budget approval by parliament has been emphasised. The book is readable, the quality of print is suitable relatively and text is clear and easy to read for the most parts. Not all chapters include introduction, summary, test, picture, practice (sample) and final conclusion and only for one chapter practice (sample) has been presented. Phraseology general principle hasn’t been followed in a section of the book. There is no scientific and literary editing. The most important shortcoming of this book is related to lack of coverage of vast changes (advances) in public accounting systems and public financial statistics which have been used since 2003 and it makes the majority of book outdated and old. Also many regulations, institutions and methods have changed in government budgeting systems and education sector which are not reflected in this book. Other considerable shortcoming is related to not paying attention to financing education where it connects theoretical issues of education economy to practical aspects like fundamentals of finance and budget in education sector. Another problem with the book is not looking at process and methods of distribution and allocation of credits among regions as well as programs and activities in education sector. Not considering political economy of budgeting as an aria that operations take place in there, is another shortcoming. Weakness (lack) of attention to macroeconomic issues like government’s role in economy, budget deficit and related views to economic concepts also can be seen. Updating book and discussing education finance issues with distribution of public (government) credits in education sector is suggested.