مطالعۀ تطبیقی نقش نظارتی مجلس در فرایند بودجه‏ریزی و جایگاه آن در اجرای سیاست‏های کلی نظام قانون‌گذاری

نوع مقاله : علمی - پژوهشی

نویسندگان

1 دانشجوی دکتری، رشتۀ مدیریت دولتی، دانشکدۀ مدیریت، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران

2 استاد، گروه مدیریت، دانشکدۀ مدیریت، دانشگاه شهید بهشتی، تهران، ایران

3 استادیار، گروه مدیریت دولتی، دانشکدۀ مدیریت، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران

چکیده

با پیدایش نیازهای جدید در عرصۀ عمومی، جوامع وظایف جدیدی را برعهدۀ دولت‏ها گذاشته‌اند. تنوع و وسعت این وظایف از یک سو و محدودیت منابع از سوی دیگر، دولت‏ها را برآن داشته که برای پاسخ‌گویی مناسب، علاوه‌بر اولویت‏بندی نیازها، خط‏مشی مشخصی برای مصارف منابع اتخاذ کنند. یکی از مهم‏ترین موضوعات خط‏مشی‏گذاری، بودجه‏ریزی سالیانۀ کشور است. بخش زیادی از فرایند بودجه‌ریزی عمومی توسط قوۀ مقننه انجام می‏شود و نقش این قوه در نظارت بر بودجه نیز پررنگ و حیاتی است. لذا این سؤال مطرح می‏شود که نقش تقنینی و نظارتی مجلس در امر بودجه‏ریزی در کشورهای مختلف چقدر است. در اینجاست که ارزش مطالعات تطبیقی آشکار می‏گردد. از دیگر سو قانون‌گذاری در قوۀ مقننه باید براساس اسناد بالادستی (ازجمله سیاست‏های کلی ابلاغی از سوی بالاترین مقام رسمی کشور) صورت گیرد. عالی‏ترین سطح اجرای سیاست‏های کلی سطح قانون‌گذاری است که در این خصوص، ارتقای سطح انطباق قوانین بودجه‏ای با سیاست‏های کلی نظام قانون‏گذاری تضمین‏کنندۀ حُسن اجرای سیاست‏ها و بهبود نظارت بر اجرای قوانین است. نقش قوۀ مقننه در تحقق این مهم بسیار مهم است. در این مقاله، تمرکز ویژه‏ای بر مرحلۀ نظارت و ارزیابی خط‏مشی بودجه‌ریزی سالیانۀ جمهوری اسلامی ایران شده و به‏منظور کسب شناخت بیشتر، فرایند بودجه‏ریزی کشورهای ترکیه و عراق نیز مورد بررسی قرار گرفته است. درنهایت پژوهشگران پس از بررسی مبانی قانونی و اصول مدیریتی این امر در کشورهای مذکور، پیشنهادهایی کاربردی برای نمایندگان قوۀ مقننه در عرصۀ بودجه‏ریزی و نظارت بر آن ارائه داده‏اند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

A Comparative Study of the Supervisory Role of the Parliament in the Budgeting Process and its Position in the General Policies of the Legislative System

نویسندگان [English]

  • Ahmad Taghvaei Najib 1
  • Ali Rezaeian 2
  • Mohamadreza Rabiee Mandejin 3
1 PhD Student of Public Management, Faculty of Management, Islamic Azad University Central Tehran Branch, Tehran, Iran
2 Professor, Department of Management, Faculty of Management, Shahid Beheshti University, Tehran, Iran
3 Assistant Professor, Department of Public Administration, Faculty of Management, Islamic Azad University Central Tehran Branch, Tehran, Iran
چکیده [English]

When new needs arise, societies give more responsibilities to the governments. The variety of these responsibilities and the resource limitation of the government have made the governments to respond accordingly and prioritize their resources. One of the main aspects of policy making is the annual budgeting of the country. Most of the general budgeting is done via the legislative body which has a key role in supervising the budget. However, this supervisory role is different in many countries, which necessitates a comparative study. Moreover, the legislation should be done according to the higher documents issued by the supreme leader. The most important aspect of executing the general policies is legislation which requires adjusting the budgeting laws with the general policies of legislation to execute and supervise the laws in the best possible way. The role of legislation body is significant in this respect. This study tries to focus on the supervision and analysis of the annual budgeting of IRI. To have a better understanding of this process, a comparative study with Turkey and Iraq is done as well. Finally, after analyzing the legal bases and the managerial principles of these foreign countries, some practical suggestions are made for the representatives of the legislative body in terms of budgeting and its supervision.

کلیدواژه‌ها [English]

  • General policies of the legislative system
  • parliament
  • budgeting
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