hamidreza moghaddasin; Ali Akbar Gorji Azazndariani
Abstract
One of the requirement of a democratic society is that any governing body arising from the people and authorities must be accountable to the people or their representatives for their conducts. Therefore, the president, as the political official responsible over the government, namely as the ...
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One of the requirement of a democratic society is that any governing body arising from the people and authorities must be accountable to the people or their representatives for their conducts. Therefore, the president, as the political official responsible over the government, namely as the management of the Executive Power and the administration of executive affairs of the country must be accountable to the Islamic Consultative Assembly of Iran. The Constitution has implemented certain procedures for the accountability of the president, for instance, interpellation and vote of incompetence. To explain this, the Constitution is permitting the Islamic Consultative Assembly to investigate the executive incompetence of the President, namely the Continuity and durability of his management capabilities and prudence. In this study, three main sources are used to take a closer look at the incompetency of a President including the transcripts of the discussions held in the Assembly of Final Investigation of the Constitution; Council for Revision of the Constitution; and the negotiations on the political incompetence of the first President of Iran.
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
