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) ↑