نوع مقاله : مقاله پژوهشی
نویسنده
هیئت علمی دانشگاه علامه طباطبایی
عنوان مقاله English
نویسنده English
Iran budgeting structure and concepts have changed since 200 I .These changes embrace the items such as , concepts of revenues , expenses , capital assets as well as financial assets , which resulted in more information transparency . as a results the government budget is drawn up as such of an economic firm's budget. Structural reforms , such as reduction in budget notes and conversion of repeatable notes to low and uniformity of foreign exchange rate , have been implemented in government budgeting.
The core purpose of this paper is to survey and review structural
reforms in budgeting , comparison between the old and new budgeting systems , oferational budgeting , history and effects of foreign exchange uniformity on budget . foreign exchange reserve account and effect of reformed tax law on budgeting . in addition , this paper expresses employment status and incomplete infrastructural plans in budgeting as well as characteristics of budgeting in 200
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