بخش های مختلف امور مالی دستگاه های دولتی به صورت شکل زیر می‌باشد :

 

شکل ۲-۱ بخش های مختلف ذیحسابی و اداره امور مالی

 

اداره دریافت و پرداخت

 

اداره درآمد و سپرده

 

اداره اعتبارات وتعهدات

 

 

 

اداره رسیدگی به اسناد

 

اداره دفترداری وتنظیم حساب‌ها

 

اداره اموال و اوراق بهادار

 

اداره حقوق و دستمزد

 

اداره طرحهای عمرانی

 

۲-۱۱- بودجه

 

1. 1. Governmental Accounting Standards Board (GASB) ↑

 

1. 1. Federal Accounting Standards Adeisory Board (FASAB) ↑

 

1. 1. International Federation of Accountant ↑

 

1. 1. Public sector Accounting and Auditing Committee of Canadian Institue of Chartered Accountinal ↑

 

1. 1. New Zeatand Society of Accountant ↑

 

1. 1. Public Sector Accounting Standard Boards Australian Accounting Research Foundation ↑

 

1. 1. International Monetary Fund ↑

 

1. 1. International Monetary Fund ↑

 

1. 1. The World Bank ↑

 

1. 1. – Yuji Ijeri ↑

 

1. 1. – Roberts, J & Scapens,R.(1985) ↑

 

1. 1. – Accountee Accountor Fair System ↑

 

1. 1. – Grown & Howard ↑

 

1. 1. Rent and Supplies ↑

 

1. 1. Functions and Activities ↑

 

1. 1. -Spending- Decisions ↑

 

1. 1. -Expected performance ↑

 

1. 1. -The Governmental GPRA Performance and Results act ↑

 

1. 1. -John Mike sell ↑

 

1. 1. – Philip Juice ↑

 

1. 1. – Cooper & Kaplan ↑

 

1. 1. – Excess Capacity ↑

 

1. 1. -Cost of Resoesurc ↑

 

1. 1. -Blak ↑

 

1. 1. – Aiken & Capitanio1995 ↑

 

1. 1. – lewis 1995 ↑

 

1. 1. – McCrae & Aiken، ۱۹۹۵ ↑

 

1. 1. – Ma & Mathews 1992-4 ↑

 

1. 1. Governmental Accounting Standards Board (GASB) ↑

 

1. 1. Federal Accounting Standards Adeisory Board (FASAB) ↑

 

1. 1. International Federation of Accountant ↑

 

1. 1. Public sector Accounting and Auditing Committee of Canadian Institue of Chartered Accountinal ↑

 

1. 1. New Zeatand Society of Accountant ↑

 

1. 1. Public Sector Accounting Standard Boards Australian Accounting Research Foundation ↑

 

1. 1. International Monetary Fund ↑

 

1. 1. International Monetary Fund ↑

 

1. 1. The World Bank ↑

 

1. 1. – Yuji Ijeri ↑

 

1. 1. – Roberts, J & Scapens,R.(1985) ↑