مقايسه روند بودجه ريزي عملياتي با بودجه ريزي سنواتي در سازمان ثبت احوال كشور

Comparative of Performance based on budgeting with annual budgeting in countryʹs Sabte Ahval organization

One of factors causing administrative corruption in countryʹs administrative organizations is way of their budgeting that in spite of recommendations related to national monetary fund and subject-matter legal necessities on the basis of changing of budgeting system from traditional to operational hasnʹt already been achieved and can be considered as an administrative misbehavior. Present research, following discussion about is one of problems of public section is that means budget. In this research, it has been tried to deal with this debate that how budgeting in governmental organizations can be done? And weather method of performance based on budgeting has been done or not regarding to governmentʹs legal duties. In this research, in addition to investigating and analysis of performance based on budgetingʹs procedure in periods of 2006 up to 2008 with previous similar duration in countryʹs registration organizations throughout the country. In the research after collection of agreements and extraction of data using of Excel and SPSS softwares, researchʹs hypotheses are analyzed statistically and experimentally regarding to validityʹs costs, expense of activityʹs unit and total cost and amount of activity. Obtained results of research showed that there is no difference between procedure of traditional and operational budgeting, traditional budgeting (period of years from 2003 up to 2005) and operational budgeting (period of years from 2006 up to 2008)