Identifying the Obstacles of Budgeting System in Higher Education Institutions Affiliated with the Ministry of Science, Research and Technology

In a world whose distinguishing feature is the rapid changes in the information flow and competition increase through reduction of trade barriers and exchanges, Higher Education Systems gradually turn into commercial obligations qualified organizations of market oriented forces. On the eve of the new century, Higher Education Systems experience new changes, some call these changes as imbalance, others also have called them as a combination of independence and more responsiveness and some likewise have called these changes as emanated from conversion of controls of input to controls related to output. In the past, the basic axis of players of financial roles, were the governments and universities, today three components of: government, university and the market are considered as the main elements of this set. Regarding the difference in the nature of Higher Education Institutions activity with other governmental organizations in this research, Identification of Impediments of Budgeting System in Higher Education Institutions affiliated with the Ministry of Sciences, Research and Technology has been noted. By using questionnaire method semantic differentiation and Mc Nemar and Mann-Whitney Test have been considered. The research method is descriptive type of survey and since it is accounted as exploratory, lacking hypothesis and involving question. The instrumentation used is questionnaire which is distributed among the experts and intellectuals. For analysis of the findings the descriptive and deductive statistics have been used. The obtained results indicated that < < the time of universities and colleges deans are mostly spent on bargaining for credit devotion and receiving the devoted credits, bargaining for receiving credit, leads the budget experts to political activities > > which is accounted as behavioral challenge < < lack of clarity and contradiction in the budget rules of the country, regarding the terminologies, statements and multiplicity of the related rules > > is the most important semantic problem in the budgeting system of the university, and also disregarding the working season in notification of construction budget allocation involves it’s most important environmental problem which the budgeting system of the university is exposing with. The most important problem is also lack of complete budget allocation.