نوع مقاله : مقاله پژوهشی
نویسندگان
1 مدرس دانشگاه کردستان
2 علامه طباطبایی
3 دانشگاه علامه طباطبایی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In Public Budgeting which gets done through Actions of Parliaments, certain principles that in most legal systems are more or less accepted must be followed. Such principles should basically be considered in all stages of Public Budgeting. However some of them may be ignored by legislatures in action. Among these principles, Legality, Annuality, Unity, Universality, Comprehensiveness, Gross Budgeting, Equilibrium, Priority of Revenue over Expenditure, Prediction and Procession, Estimative of Revenue, Limitation of Expenditure, Specification, Non-assignment, Flexibility and Centralization of Revenue are stressed by Iranian Constitution and Legislation. Despite these principles, other ones such as Rule of Law, Responsibility, Correctness, Proportionality, Alternation, Sufficiency, Transparency, Management, Variety, Separation of Continual and Non-continual Credits, Reliability, Predictability are more or less and in action connoted by Iranian Legislation. Principles of Unity, Universality, Specification, Annuality, Gross Budgeting, Equilibrium, Accuracy, Transparency, Management and Unit of Account are mentioned by Council Regulation (EU, Euratom) No 1605/2002 – of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities. Amidst recent principles, Unit of Account is specific to the budgeting system of the European Union. Also the World Bank in the Public Expenditure Management Handbook (1998) has denoted principles of Comprehensiveness, Discipline, Legality, Flexibility, Predictability, Contestability, Correctness, Transparency, Responsibility as due principles of budgeting. Current research is a comparative study of principles of budgeting in Iranian Legal budgeting System and that of the European Union in the light of basic budgeting principles of the World Bank in its 1998 Report.
کلیدواژهها [English]