Investigating the effect of establishing a centralized system of salaries and benefits on the country's budget stages

Dissertation for Master's Degree

(( M.A

Financial Orientation Public Administration

Winter

1390

Abstract

The current research was written with the purpose of "investigating the significant difference in the country's budget stages before and after the establishment of the salary and benefits system". In order to achieve the above goal, four hypotheses are used. The main difference between the country's budget and theoretical is the subject of the research model Is 120 people which included the financial affairs managers and accountants of the Ministry of Economic Affairs and Finance in the central institutions (Tehran Province), and a sample of 92 people was obtained using Cochran's formula. The paired t-test was used to analyze the data, and considering that the sig of all hypotheses was less than 0.05, all hypotheses were confirmed, which means that there was a significant difference in the country's budget stages after the establishment of the centralized salary and benefits system. In total, the majority of the respondents (96.7 percent) have evaluated the variable level of the country's budget stages after the implementation of the plan to establish a centralized system of salaries and benefits as medium to high. The most important suggestions in this research include: " 1- The use of statistics related to the amount and type of employment of government employees in other related sectors such as the coordinated system of civil services 2- The use of transparency created in line with the implementation of the centralized system of salaries and benefits to reduce as much as possible the customary bargaining of the executive bodies 3- Creating solutions to improve the methods of paying credits for salaries and benefits to the executive bodies in order to reduce as much as possible unnecessary administrative formalities. .

Keywords: budget, rights,‌ Salary, budget steps, budget proposal, budget implementation, budget monitoring. Chapter 1. Research overview. To have a better individual and social life, one must work. Work is the only tool that makes man's place in the universe more human and strengthens his stronghold to conquer nature and win over its adversities every day compared to the past. Such as government employees, employees of government institutions and banks and state-owned companies, employees of village, city, city, province councils and their affiliated institutions, as well as employees of trade unions, such as employees of the Bar Association and the Chamber of Guilds, and even public service agents and employees who serve the judiciary and the legislature and their affiliated institutions. has been But the public sector in Iran, in spite of its noteworthy contribution in employment generation, is only He has paid attention to creating employment. And it pays less attention to efficiency and increasing work productivity. This has led to the creation of a special nature of employment, which is mainly It is derived from the structural features of the country's economy. The employment of a large part of the country's workforce in  Economic sectors and in the public sector are less associated with economic justification and more with social and political justification. (Research, 1378: 23) and therefore, a significant part of the country's general budget each year belongs to the category of government employees' salaries, and the way of decision-making and implementation in this regard can play an effective and significant role in managing the country's macroeconomics. 1-1- Statement of the problem Paying the salaries of government employees according to the Budget Law of 1986 and based on Part 1, Clause (f) of Note 19, in order to establish coordination and timely payment of salaries and continuous benefits of official and contractual employees working in all ministries and government institutions, except for the Ministry of Information and Armed Forces. It is done centrally and by the Treasury of the Ministry of Economic Affairs and Finance. Before the implementation of this law, all the expenditure credits of the government institutions were provided to them in a single and unspecified manner by the treasury, which caused many problems such as: lack of transparency and lack of clarification in the government's financial system, financial abuses, lack of uniformity in the financial system, lack of more and more transparent monitoring and control by the legislature and the executive branch, and indirect payment of insurance and pension deductions and taxes and their time-consuming nature.

The Ministry of Economy and Finance is related to the discussion of the allocation of credits from the President's Deputy Planning and Strategic Supervision. Because the treasury is the set of liquidity system of the country's public sector, and on the one hand, the recent action is an executive action, so the economic officials thought it advisable to transfer this work from one agency to another executive agency. On the other hand, revenue collection and spending should be based on the country's financial laws and regulations, in the sense that the source of revenue collection and the place of spending should be clearly specified in the law so that the government can plan to carry out its affairs and not face financing problems. In order to prevent any misuse of the government's financial resources, all the incomes collected as government revenues should be concentrated in the treasury and paid to the government agencies according to the law. And although budgeting is necessary to estimate and measure the performance of the executive body and is considered a useful management tool, strategic planning is also beneficial for the organization in that it provides a clear understanding of management, creates collaborative efforts, and implements standards. determines and promotes management skills.  Strategic planning is not static, but dynamic, and the planning process is much more important than the final production or prepared strategic reports and documents. Strategic planning oversees all the organization and the tasks and activities that take place in it and is not limited to financial operations. The components of a strategic plan are: the company's budget, its mission and general goals, its detailed business strategies and its strategic pressures, partial and administrative goals, and detailed implementation plans that include action plans, key responsibilities, precautionary plans, contingency plans, and the allocation of financial resources. is that  To what extent has the establishment of a centralized system for the payment of salaries and benefits of government employees affected the indicators of the country's budget stages. 1-2- The importance and necessity of research The duties of the government and its role in economic activities have not been the same in different periods of history, and according to the developments that have occurred in the economic and social life of societies, the limits of the duties of governments have changed. The issue of the limits of the government's duties and its role in economic activities is important because the more governments take on more responsibilities towards the society and intervene more in economic affairs, the more important public finance and the budget become, and the scope of financial laws becomes wider. Ton has given a budgetary order.

The government budget is the largest regulatory budget in terms of volume, and in this sense, the issues raised in it are more and sometimes more complicated than other budgets.

The limitation of the government when implementing the budget is usually It is more than individuals and institutions, and the implementation of the budget is subject to more precise regulations. (Farjvand; 1380: 17)

Given that the government has a very large body and includes a huge amount of human power, and as a result, the government's current credits are used to pay employees' salaries and benefits, so it constitutes one of the most important issues of the government in the financial system. Also by reviewing  In the 2013 budget, we also find that in 2013, an amount of 146,846,438,000,000 Rials is expected to pay salaries, which is more than 16% of the country's total budget.