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• Main Authors: حسنعلی سینائی, سعیدال..... مرتضوی, یاسر تیموری اصل
• Format: Article
• Language: fas
• Published: University of Tehran 2005-11-01
• Series: بررسی‌های حسابداری و حسابرسی
• Subjects: Budget; Governmental Accounting; Governmental Financial Statements; Government Finance Statistics System
• Online Access: https://acctgrev.ut.ac.ir/article_18460_d8a9d1d170816f2ed375129b3577bc0d.pdf

The Government Finance Statistics is a uniform and international reporting system of financial and budgetary activities of government that is proposed by International Monitory Fund (IMF) for implementation by Iranian government. Implementation of such system in government accounting system and budgeting will produce analytical indexes that are needed for macroeconomic analysis. Moreover such system will cause the budgets to be more transparent, keeping management teams accountable for their actions and produce performance evaluation basis. The purpose of this paper is to identify the obstacles of implementing the Government Finance Statistics in Iranian governmental agencies and organizations, and giving some advises for removing those obstacles. Hypotheses of this study is as follows: 1- Shortage of skilled workforce in government accounting system in Iran is one of the obstacles in implementing GFS. 2- Limited use of government accounting reports in decision making is one of the obstacles in implementing GFS. 3- GFS system requires some amendments in current government financial regulations for implementation. In this study the data is collected by questionnaire and the sample of this research consist of chief governmental financial officers of the economics and financial affairs organization, auditors and government accountants who are working in ESFAHAN province. Statistical analyses like, using SPSS soft ware Hypotheses testing, one sample testing and Friedman testing performed on 80 questionnaires received. After analyses all of hypotheses accepted with %95 Confidence. Friedman test indicates, there isn’t any preference between Hypotheses and they have the same efficiency. Some proposed suggestions are offered at the end of this paper.