نقش گزارشگری و نظارت مالی در پیشبرد اهداف اقتصاد مقاومتی

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانش‌آموخته کارشناسی ارشد حسابداری، (نویسنده مسئول)

2 دانش‌آموخته کارشناسی ارشد مدیریت دولتی

چکیده

گزارشگری و نظارت مالی حلقه اصلی زنجیره نظام مالی و نقطه آغاز حرکت در مسیر پیاده‌سازی توسعه اقتصادی به شمار می‌رود. این موضوع در بند نهم و نوزدهم ابلاغیه سیاست‌های کلی اقتصاد مقاومتی مورد تأکید ویژه‌ای قرار گرفته است. نظر به اهمیت این موضوع، پژوهش حاضر به بررسی نقش حسابداری و حسابرسی در پیشبرد اهداف اقتصاد مقاومتی به عنوان مهم‌ترین مسأله حال حاضر که موجب عزت ملی و گره‌گشای فعلی هست، پرداخته است. در ابتدا موضوع را به عنوان یک الگو و سبک زندگی مطرح و سپس در جایگاه نظریه و یک مکتب اقتصادی مورد مطالعه و به تشریح آن پرداخته می‌شود‌؛ در نهایت نقش و جایگاه حسابداری و حسابرسی در اقتصاد مقاومتی مورد توجه قرار گرفته است. مقاله حاضر در زمره تحقیقات نظری و از نوع تحلیل محتوا است و روش جمع‌آوری اطلاعات کتابخانه‌ای و آرشیوی با استناد به بیانات و رهنمودهای رهبر انقلاب اسلامی ایران و با هدف ارتقای سطح آگاهی از اقتصاد مقاومتی و نقش حسابداری و حسابرسی در تحقق الگوی اقتصاد مقاومتی است. بررسی‌ها حاکی از آن است که تمامی ویژگی‌ها، اهداف، شاخصه‌ها، مؤلفه‌ها، تنگناها و محدودیت‌های مطرح در الگوی اقتصاد مقاومتی در اقدام و عمل، در حیطه‌ی کار و فعالیت‌ حسابداری و حسابرسی قرار می‌گیرد؛ چنانکه بدون این دو دستیابی به این مهم غیرممکن است؛ علاوه بر این یافته‌ها نشان داد که با به‌کارگیری حسابداری می‌توان در راستای تقویت نظام مالی کشور (بند نهم ابلاغیه سیاست‌های کلی اقتصاد مقاومی) زمینه‌های لازم برای ارتقای شفاف‌سازی اقتصادی (نوزدهم ابلاغیه سیاست‌های کلی اقتصاد مقاومتی) را فراهم کرد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy

نویسندگان [English]

  • payam nooridoabi 1
  • Mohammad Sadrinia 2
1 MSc. in Accounting, Tehran, Iran. Corresponding author
2 MSc. In Governmental Management,
چکیده [English]

Reporting and financial supervision are the main circle of the financial system's chain and the starting point for moving towards the implementation of economic development. This issue has been emphasized in Section 9 and in the 19th Announcement of General Policy of Resistance Economics. Regarding the importance of this issue, the present study examines the role of accounting and auditing in advancing the objectives of the resistance economy as the most important current issue of national pride and current nodding. For this purpose, this paper examines the role of accounting and auditing in realizing the strength of the economy as the most important current issue of national dignity and current solutions. Therefore, at first, the subject was presented as a model and lifestyle and then studied and described in the position of theory and a school of economics. Finally, the role and place of accounting and auditing in the resistance economy have been considered. The present article is a theoretical research and content analysis method. The method of collecting library and archival information is based on the statements and guidelines of the leader of the Islamic Revolution of Iran with the aim of raising the level of knowledge about the resistance economy and the role of accounting and auditing in realizing the pattern of resistance economy. The studies show that all features, goals, characteristics, components, bottlenecks and constraints in the resilience economy model in action and practice are within the scope of work and accounting and auditing activity; without these two, it is impossible to achieve this. In addition, the findings showed that, with the use of accounting, it was possible to strengthen the financial system of the country Section 9 of the Communication on the general policies of the resistance economy) to provide the necessary grounds for promoting economic transparency (the 19th communiqué of the general policies of the resistance economy).

کلیدواژه‌ها [English]

  • Economy
  • Resistance economy
  • Reporting
  • Accounting
  • Auditing
  • Resistance
  • Lifestyle

 

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