Hassan Vakilian; Ahmad Markaz malmizi
Abstract
As a new discipline, legisprudence is raising for the purpose of overcoming the challenges of inappropriate deployment of legislation and legislative inflation. Legisprudence as an interdisciplinary study uses the theories and findings of sciences for analyzing and studying the legislation and law making ...
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As a new discipline, legisprudence is raising for the purpose of overcoming the challenges of inappropriate deployment of legislation and legislative inflation. Legisprudence as an interdisciplinary study uses the theories and findings of sciences for analyzing and studying the legislation and law making process. Ruling according to law and by law, has led to repetitive recourse to the legislation by governments and this in turn has led to increase of the volumes of legislation; a situation which is in conflict with rule of law. Promulgating laws which have formal and substantive flaws has decreased the quality of legislations and has made the countries legal system inconsistent. As a result the aforementioned situation causes the inefficiency in governance. Assessment of expected and unexpected consequences of legislation from the cost-benefit point of view and paying attention to these consequences in pre-legislation, legislation and post- legislation stages are parts of theoretical attempts for improvement of quality of legislation which is developed in legisprudence. The main aim of legisprudence is to enhance the quality of legislation and its ultimate goal is to assist in the realization of rule of law and good governance.
mahdi rezaei
Abstract
There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, ...
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There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, increasing accountability of the authorities to grant more freedom such as special features of performance budgeting compared to other methods of budgeting that has persuaded the governments for planning to establish such a manner.The existence of a comprehensive budget law, the definition and act of the objectives and activities of the executive organizations by the legislature with the approval of the rule of law, applying the audit system base on performance by regulatory authorities, the authority to the legislature and government accountability, including the legal basis for the establishment of the performance budget. Despite the structural and legal problems in the country, none of these elements are not fully funded that in this study, it focus on the most basic legal requirements of the budget.Key words: performance budgeting, economics, efficiency, effectiveness , fiscal accountability of government
