چکیده:
از جمله مشکلات اصلی نظام کنونی تخصیص منابع مالی در کشور، میتوان به نامشخص بودن ارتباط سیاستهای تخصیص منابع مالی با شاخصهای اقتصادی و کم توجهی به تخصیص منابع مالی بر حسب اولویت طرحها، فقدان مکانیزم کنترل شده تخصیص منابع مالی با هدف کاهش و یا حذف انحراف عملکرد از اهداف برنامهریزی شده، و فقدان شاخص همترازی پرداخت به طرحها و راهکارهای اجرایی در طول دوره برنامه اشاره کرد. در این مقاله، الگویی برای تخصیص برنامهای منابع مالی با هدف فائق آمدن به این مشکلات طراحی و ارائه میگردد. این الگو از سه بخش اصلی تشکیل شده است: ....
From among the major problems of Iran's present financial resources allocation system، one could refer to unclear relations between financial resources allocation policies and economic indicators as well as insufficient attention to the allocations according to projects priorities، absence of a controlled mechanism for allocation aimed for decreasing or eliminating deviations from the planned goals، lack of an index for balanced allocations to projects and lack of executive solutions during the plans. This paper offers a model for programmed allocations of financial resources with the aim of overcoming the mentioned problems. The model is composed of three major parts. The first part includes a mid-run development plan in which a hierarchal programming framework، goals، policies and executive solutions are established and prioritized. The second part is a controlling system that includes state-space equations and controls. These equations establish the relationship between allocation policies and performance indicators. The second part offers optimum allocable amounts for development plans policies during the development plan. The third part includes a goal programming model with two sets of general goals and a set of constraint functions that are used for determining optimum amounts to be allocated to the development plan's executive solutions in every year. The model was applied to Kish Free Trade Zone Organization and the amounts allocable to executive solutions in the development plan were examined