آسیب شناسی رسیدگی به اسناد هزینه دولتی و ارائه مدل برای رفع آن (مورد مطالعه: امور مالی و ذیحسابی ناجا)

ﺣﺴﺎﺑﺮﺳﯽ، ﺗﺎرﯾﺨﭽﻪای ﻃﻮﻻﻧﯽ دارد و در ﺑﺨﺶ دوﻟﺘﯽ از زﻣﺎن اﯾﺠﺎد ﺣﺎﮐﻤﯿﺖ و ﺑﻪ ﺻﻮرت ﻣﻘﺘﻀﯽ اﻧﺠﺎم ﻣﯽﺷﺪه اﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﺑﺤﺚ درﺑﺎره ﯾﮑﯽ از ﺷﺎﺧﻪﻫﺎی ﺣﺴﺎﺑﺮﺳﯽ دوﻟﺘﯽ ﮐﻪ ﺑﻪ ﻧﻈﺮ ﻧﮕﺎرﻧﺪﮔﺎن در ﻧﻈﺎم ﺣﺴﺎﺑﺮﺳﯽ دوﻟﺘﯽ ﻓﺮاﻣﻮش ﺷﺪه و ﺷﺎﯾﺪ ﺳﺮﻣﻨﺸﺎء و ﻣﺒﺪا اﺻﻠﯽ اﻓﺰاﯾﺶ ﺗﺨﻠﻔﺎت و ﻣﻔﺎﺳﺪ اﻗﺘﺼﺎدی ﻧﯿﺰ از ﺑﯽﺗﻮﺟﻬﯽ ﺑﻪﻫﻤﯿﻦ ﺷﺎﺧﻪ ﯾﻌﻨﯽ رﺳﯿﺪﮔﯽ ﺑﻪ اﺳﻨﺎد ﻫﺰﯾﻨﻪ دوﻟﺘﯽ ﻧﺸﺌﺖ ﮔﺮﻓﺘﻪ ﺑﺎﺷﺪ، ﭘﺮداﺧﺘﻪ اﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ از ﻟﺤﺎظ ﻓﻠﺴﻔﯽ، ﭘﺮاﮔﻤﺎﺗﯿﺴﻢ و اﻧﺘﻘﺎدی (اﺛﺒﺎتﮔﺮاﯾﯽ و ﺗﻔﺴﯿﺮﮔﺮاﯾﯽ)؛ از ﻟﺤﺎظ روﯾﮑﺮد، آﻣﯿﺨﺘﻪ (ﮐﯿﻔﯽ و ﮐﻤﯽ)؛ از ﻟﺤﺎظ ﻫﺪف، ﮐﺎرﺑﺮدی و ﺗﻮﺳﻌﻪای؛ از ﻟﺤﺎظ راﻫﺒﺮد، ﺗﺤﻠﯿﻞ ﺗﻢ و ﺗﻮﺻﯿﻔﯽ؛ از ﻟﺤﺎظ ﻣﺤﯿﻂ ﺟﻤﻊآوری داده، ﻣﯿﺪاﻧﯽ و ﮐﺘﺎﺑﺨﺎﻧﻪای و از ﻟﺤﺎظ اﺑﺰار ﮔﺮدآوری داده، ﮐﺜﺮتﮔﺮاﯾﯽ (ﻣﺸﺎﻫﺪه، ﻣﺼﺎﺣﺒﻪ و ﭘﺮﺳﺸﻨﺎﻣﻪ) اﺳﺖ. ﺑﺎ اﺳﺘﻔﺎده از ﻧﻤﻮﻧﻪﮔﯿﺮی ﻫﺪﻓﻤﻨﺪ و ﻧﻈﺮی، دادهﻫﺎ از ﺧﺒﺮﮔﺎن اﻣﻮر ﻣﺎﻟﯽ در ﻧﺎﺟﺎ (داﻧﺸﮕﺎهی و ﺗﺠﺮﺑﯽ) ﺑﺮای ﺷﻨﺎﺳﺎﯾﯽ ﻣﻮاﻧﻊ رﺳﯿﺪﮔﯽ ﺑﻪ اﺳﻨﺎد ﻫﺰﯾﻨﻪ ﺑﻪ ﺻﻮرت ﻣﻄﻠﻮب، ﺟﻤﻊآوری ﺷﺪ و ﻫﻤﭽﻨﯿﻦ اﻟﮕﻮی ﻧﻬﺎﯾﯽ ﺑﺮای اﯾﻦ اﻣﺮ اراﺋﻪ ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﻧﺸﺎن داد ﻣﻮاﻧﻊ و ﻣﺤﺪودﯾﺖﻫﺎی اﺟﺮای ﺑﺎ ﮐﯿﻔﯿﺖ رﺳﯿﺪﮔﯽ ﺑﻪ اﺳﻨﺎد ﻫﺰﯾﻨﻪ در ﻧﯿﺮوی اﻧﺘﻈﺎﻣﯽ ﺑﺮاﺳﺎس ﻣﺪل ﺳﻪﺷﺎﺧﮕﯽ در ﺳﻪ ﺑُﻌﺪ ﻓﺮدی (ﺳﻄﺢ ﺗﺤﺼﯿﻼت، ﻧﺪاﺷﺘﻦ ﺗﺠﺮﺑﻪ و ﻣﻬﺎرت ﻻزم، ﻧﺪاﺷﺘﻦ اﻧﮕﯿﺰه و رﺿﺎﯾﺖ ﺷﻐﻠﯽ ﻻزم و ...)، ﺳﺎزﻣﺎﻧﯽ (ﻧﺪاﺷﺘﻦ ﺳﺎﺧﺘﺎر ﺳﺎزﻣﺎﻧﯽ ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﺷﺮح وﻇﺎﯾﻒ، ﻧﺪاﺷﺘﻦ ﺣﻘﻮق و ﻣﺰاﯾﺎی ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﺷﺮح وﻇﺎﯾﻒ، ﺗﻨﻮع در ﻗﻮاﻧﯿﻦ و ﻣﻘﺮرات ﻣﺎﻟﯽ و ...) و ﻣﺤﯿﻄﯽ (ﻧﺒﻮد اﻣﮑﺎﻧﺎت ﺗﺠﻬﯿﺰاﺗﯽ ﻣﻨﺎﺳﺐ، ﺛﺎﺑﺖ ﻧﺒﻮدن ﻗﯿﻤﺖﻫﺎ در ﺑﺎزار، ﻧﺪاﺷﺘﻦ ﻓﻀﺎی اﻣﻦ ﺷﻐﻠﯽ و ...) ﺗﻘﺴﯿﻢ ﻣﯽﺷﻮﻧﺪ. در ﭘﮋوﻫﺶ ﺣﺎﺿﺮ، ﺑﺎ ﺑﻬﺮهﮔﯿﺮی از ﻣﻮاﻧﻊ و ﺑﺎ درﻧﻈﺮﮔﺮﻓﺘﻦ ﻧﻘﺎط ﻣﺮﺟﻊ راﻫﺒﺮدی و ﻫﻤﭽﻨﯿﻦ ﻃﺒﻘﻪﺑﻨﺪی اﻗﺘﺼﺎدی ﻫﺰﯾﻨﻪﻫﺎ از ﺑﻪ ﻋﻨﻮان ورودی و ﻟﺤﺎظ ﮐﺮدن ﻧﮕﺮش ﺑﻪ ﻧﻈﺎم ﺟﺪﯾﺪ، اﻟﮕﻮﯾﯽ اراﺋﻪ ﺷﺪه اﺳﺖ.

Pathology of Investigating Government Expenditure Documents and Presenting a Model for its Elimination (Case Study: NAJA Finance and Accounting)

Background and Aim: This study discusses one of the branches of government auditing that has been overlooked by the researcher in the state audit system and may be the source and origin of the increase in economic offenses and corruption due to disregard for the same branch. Originating government spending documents have been discussed.Methodology: This study is philosophically, pragmatistically (positivist and interpretationalist), in terms of approach, mixed (qualitative and quantitative), in terms of purpose, applied and development, in terms of strategy, theme analysis, and descriptive. In terms of data collection environment, field and libraries and in terms of data collection tools, pluralism . Using purposive, data were collected from financial experts in the field to identify the barriers to dealing with cost documents in a desirable manner, as well as to provide a suitable model for this purpose.Results: The findings of the present study showed that the barriers and limitations to quality enforcement of cost documents in law enforcement are based on a threedimensional model of disagreement (education level, lack of experience, lack of motivation, and ... ), Organizational (lack proper organizational structure, lack of proper rights and benefits, diversity in laws and regulations, etc.) and environmental (lack of appropriate equipment facilities, lack of fixed prices, lack of safe work space, etc.) ‌ShvndResults: In the present study, by modeling the barriers, a model with strategic reference points as well as economic classification of costs on the other hand, is presented as input and considering the new system.