فهرست مطالب غلامرضا گرائی نژاد

In this regard, first, by using household income and expenditure data, income distribution indicators in rural areas are calculated. Then, the factors affecting these indicators will be investigated in the period of 2018-2018. Income distribution indices in this article are calculated in three categories and then using (2) regression model of the effects of financial variables Income distribution is calculated.The results of this research indicate that increasing the tax rate in rural areas, if the distribution of income among the rich is not appropriate, can improve the mentioned distribution. But the government's expenses in general cause the distribution of income in favor of the poor, which is not significant when these expenses are divided into current and construction expenses. Also, the economic policymaker can use indirect taxes as a tool to stabilize income distribution in a favorable situation. In the end, the effect of financial development is different according to the state of income distribution in rural areas and Kuznets hypothesis is not confirmed in rural areas.

This research explores tuition's role in students' academic decisions. The results can help improve the effectiveness of tuition policies.

This research was done using the Meta-Synthesis method. Based on this, the specialized keywords of the research in international databases (Science Direct, Springer, Wiley Online, Eric, Sage, Emerald) in The period (1990-2022) were searched. Then, using judgmental sampling, 77 studies were selected for analysis. Next, by using Shannon's entropy analytical technique, it was determined which academic decision has more weight and priority than other academic decisions in this study.

Five academic decisions made by students have been identified accompanied with the other determinants, which are the decision to enroll, the decision in making further academic effort for greater academic progress, the decision to dropping out of university education, the decision to continuing education, the decision to changing the field of study which have been affected by the tuition fees. Based on the Shannon entropy analytical technique results, the decision to continue university education has obtained a greater weight and affectability in comparison with other academic decisions in this study.

In exploring the role of tuition fees in students' academic decisions classified in five categories, we conclude that the students’ decisions are significantly affected by tuition fees and some other factors. In addition, each area of students’ academic decisions comprises of some sub-categories elaborated into eleven primary sub-categories and 506 key concepts.

The purpose of this article is to investigate the non-linear effect of the central bank's intervention index, taking into account credit risk, on the profitability of commercial banks in the country's banking network. For this purpose, the panel model with a threshold approach (PSTR) has been used based on the annual data of banks admitted to the Tehran Stock Exchange during the years 2010 to 2019. Based on the estimation results of the model in the linear part for banks admitted to the stock exchange in the first, second and third models; The growth of banking facilities, the size of the bank and the intervention of the central bank have a significant effect on profitability. Due to the confirmation of the nonlinearity of the model by the test (LM), the analysis of this part of the model has more validity. The estimation results of the non-linear part of the model (second regime) also show the existence of a significant effect of the variables; The growth of banking facilities, bank size, credit risk and central bank intervention in all three models have an effect on banks' profitability. So that for one percent increase in the growth of banking facilities, respectively; The rate of return on assets in the first model is -0.02, the rate of return on equity in the second model is -0.03, and the net interest income in the third model decreases and increases by 0.07. The increase in the intervention of the central bank has also led to a decrease in the profitability of commercial banks. Therefore, it is suggested that commercial banks act through measures such as reviewing and correcting the inhibiting factors and the speed of action in collecting existing receivables in order to reduce non-current receivables, merging the unprofitable bank with the profitable and successful bank, etc.

In the present study, in the first stage, the central bank's policy intervention index and foreign exchange market pressure were calculated, and then, using gentle transfer regression (STR), the effect of central bank intervention on the profitability of the country's commercial banks was investigated. According to the model results; In 24 of the 30 years surveyed, the country's economy has faced increasing pressure from the foreign exchange market. In other words, between 1370 and 1399, the central bank's intervention activities eliminated an average of 24% of the foreign exchange market pressure. Also, the results of STR model estimation show the positive effect of economic growth rate variable on bank profitability and the negative effects of central bank intervention, stock return rate, credit risk, inflation rate and interest rate on the profitability of commercial banks. The negative coefficient of the central bank intervention index can indicate that the central bank, in the face of increasing positive deviations in the exchange rate, is pursuing a decline in the growth of its foreign reserves. In other words, with a further increase in the supply of foreign exchange in the market, its value decreases and the exchange rate return to its long-term path. On the other hand, if there is a negative deviation in the exchange rate of the central bank, by increasing the volume of foreign reserves and reducing the supply in the foreign exchange market, it can increase this rate and approach its long-term path, which is in line with existing theories. This is the context.

Today, governments are facing severe financial shortfalls in financing higher education globally. Therefore, due to the necessity, they have established the tuition policy in higher education and are always looking for strategies to increase the effectiveness of this policy. Based on this, the upcoming research aims to study the policy components of the tuition economy in the public sector. This research was done in two stages. In the first stage, the components of tuition policy in the higher education system were extracted using the Meta-synthesis method. For this purpose, specialized research keywords were searched in reliable scientific databases in the period (1990-2021). Finally, among 229 articles, 107 articles were included in the final analysis. In the second step, the qualitative section's findings were weighted using the Shannon entropy technique. In total, seven determining components of tuition policy; student (individual, family); University (complexity in tuition pricing, diversity and a plurality of university policies, academic quality of the university); Higher education (leadership in higher education, rules, and regulations in higher education); State (legal and political mechanisms of State, collaborative and supportive mechanisms of State); Macro governance (good governance, macro laws, and regulations) and environmental (cultural norms, social norms) were identified. The student and environmental components had more weight than other components. In the end, the solutions for the higher education system were stated, including considering the concept of differential tuition, which means paying attention to various factors in determining tuition policies based on the rate of return of academic fields, degrees, geographical region, etc.

The main issue in this paper is why the planning system in Iran with more than seven decades of planning experience has not been able to remove the obstacles to accelerate the development. To answer this important question, the pathology of the planning system is examined from two dimensions: Its stages (preparation and compiling (prerequisite, structure, process and product), approval, pre-implementation, implementation and Supervision and evaluation) and its source (inside and outside the organization). Causal relationships between identified disadvantages based on the effectiveness matrix obtained and root disadvantages has been extracted using the 5-Why technique.The results show that the root disadvantages of the planning system are: "Lack of common understanding of concepts by planners, policy makers and implementers", "The rule of centralized and non-participatory methods in planning", "Lack of mechanism for resolving conflicts of interest between program elites", "Rigidity in considering the situation and not paying attention to possible scenarios in the future", "Failure to prepare an action plan and link it to the approved plan", "Existence of sectorial-regional and local orientations in the approval of programs", "Relying on government resources and not paying attention to internal and external capacities and resources", "Lack of attention of the planning system to the system of reform and adjustment in policies, goals and executive plans after monitoring and evaluation" and "severe weakness of regulatory mechanisms". Also, suggestions have been made to policy makers and planners to design an optimal planning system.The results show that "Lack of common understanding of concepts by planners, policy makers and implementers", "The rule of centralized and non-participatory methods in planning", "Lack of mechanism for resolving conflicts of interest between program elites", "Stable in considering the situation and not paying attention to possible scenarios in the future", "Failure to prepare an action plan and link it to the approved plan", "Existence of sectoral-regional and local orientations in the approval of programs", "Relying on government resources and not paying attention to internal and external capacities and resources", "Lack of attention of the planning system to the system of reform and adjustment in policies, goals and executive plans after monitoring and evaluation" and "severe weakness of regulatory mechanisms" are the root damage of the planning system. Also, suggestions have been made to policy makers and planners to design an optimal planning system.

The lack of a comprehensive index to measure the changes in human capital in various dimensions of the quantity and quality of education in the country has caused educational planners and policy makers to face a lack of information for planning the country's education.  This research was inspired by the model of making composite indicators published by the Organization for Economic Cooperation and Development (OECD, 2008) and consulting with fifteen academic  professors in the field of human capital. Based on the theoretical foundations, a Likert scale questionnaire was designed. After performing Cronbach's alpha test to evaluate the reliability of the research, the composite indicators of human capital of education type were weighed in two contexts of quantity and quality. Using the available statistical data, 18 indicators related to the quantity and quality of human capital of the education type for the period 2010-2017 were selected. The data were normalized and weighted using multiple criteria decision analysis and SWARA method and were aggregated by arithmetic method. Finally, the results of measuring the comprehensive index of human capital in the form of education by quantity and quality are presented which has the ability to investigate the causes of its increase and decrease, in the form of indicators of quantity and quality. The results showed that the quality of human capital has not grown in proportion to its quantity and has even decreased in some years, which indicates the government's lack of attention to improving the quality of education in the country.

In this study, based on structural and environmental factors, we have investigated the dynamics of firms entering and exiting the market and turbulence in Iranian industries. To achieve this goal, data from the field of industrial activity of two-digit codes based on the International Classification of Goods and Services (ISIC) during the period 2009 - 2019 has been used. In addition to structural and environmental variables, the impact of macroeconomic variables such as real exchange rate, inflation rate, inflation rate uncertainty and real exchange rate uncertainty have been studied as control variables in the model. The Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model was used to measure the uncertainty variables. After examining the significance of the data and their co-integration using the kao test, the proposed model was estimated as fixed effects by the Feasible Generalized Least Squares (FGLS) method. The results of the study indicate that during the period under review, structural and environmental factors have a significant impact on the dynamics of firms entering and leaving the market.

The main issue of the present study is one of the most important steps in the development of the development plan, which is called the "Development Plan System". This Plan System refers to all organized processes and operations that include the steps of preparing, compiling, approving and communicating the program. Therefore, considering the importance of the subject, this study aims to define and explain the elements of the seventh development plan. Through a meta-analytical study of the Seventy Years of Development Planning studies, it tries to analyze the codes of previous development programs from a structural-content perspective and to discuss the concepts and propositions contained in them. The target population of this research is a collection of studies of seventy years of development planning and the extraction of propositions has been pursued to the point of theoretical saturation. After extracting the propositions, they have been analyzed by qualitative content analysis with an inductive approach. In fact, research data are divided into meaning units and then summarized by compression. Finally, the subclasses are extracted by inductive method and the main themes are abstracted from them. The analysis of the findings shows that the extracted themes can be classified into social-cultural, economic, environmental-planning, institutional-structural and systematic categories, which are important to consider in developing the seventh plan.  Also, by overlapping and using the common chapter of the extracted themes, eight orientations were obtained, which show the general direction of the seventh development plan. Finally, below each of the extracted orientations, their policies and requirements are presented in accordance with the research findings.

The study of the effect of education on total factor productivity has been one of the important topics in the macroeconomic literature and educational policy that has been considered by many economists in recent years. However, recognizing the threshold of the effect of education on total factor productivity is a more important issue for educational policy makers. Therefore, the present study investigates the nonlinear relationship between education and total factor productivity during the period 1365-1397 SH[1](1986-2018). Average years of study have been used as an indicator of education. For this purpose, to determine the threshold of the impact of training on total factor productivity, the gentle transfer regression (STR) model has been used. The results of implementing the STR model while confirming the hypothesis of nonlinear effect of human capital of education type on total factor productivity showed that the quantity of education index in a two-diet structure with a threshold of 81.86 (equivalent to the average years of study 7.82 years) has a significant effect on total factor productivity. Given that the Iranian economy has exceeded the threshold since 1390 SH(2011) and increasing the quantity of education has a negative impact on productivity, so reviewing the quantitative development of education and giving priority to improving the quality of education has more priority than past.

The development of the financial system in all economies is one of the challenging issues that has been raised by economists in different decades. According to the World Economic Forum (2012), financial development refers to the factors, policies, and institutions that lead to efficient financial intermediaries and markets and deep and wide access to capital and financial services. Also, according to the latest report of the forum, creating an efficient, resilient and fair international financial system can support customers and activate savings and investment, which in turn can lead to economic growth and the creation of jobs and businesses in the economy. In fact, the financial system is the cornerstone of economic activities, but during the last decade, important steps have been taken to develop it (World Economic Forum Report, 2019, p. 22).According to the results of previous studies, a higher growth rate can be expected from any country that has a more efficient financial system (Dadgar and Nazari, 2009, p. 2). However, despite much evidence to support the positive impact of financial development on economic growth, there is still no consensus on the relationship between the two. In general, there are two main schools of thought on this subject. Proponents of the first school of thought argue that financial development is essential for economic growth (Goldsmith, 1969; Levin, 1997; and McKinnon, 1973). In contrast, proponents of the second school of thought, who are predominantly neoclassical theorists, argue that the financial sector is not the main driver of growth (Robinson, 1952; Wijnberg, 1983; Buffie, 1984; Lucas, 1988 and Shan, 2005). Among some researchers such as Patrick (1966), the existence of a two-way causal relationship and others such as Singh (1997), Andersen and Tarp (2003), Ayadi et al. (2015) and Ductor and Grechyna (2015), have found an inverse relationship between financial sector development and economic growth.

Indeed, although most empirical studies in this area confirm the positive impact of financial development on economic growth and show a one-way relationship between financial sector development and the real sector of the economy, but by reviewing the existing literature, it can be inferred that the relationship between these two macroeconomic variables is not definite. So, assuming a one-way causal relationship from financial development to economic growth can provide misleading results from the relationship between these two variables. In addition, according to the existing literature, different results on the causal relationship between these two key variables are affected by the pillars of financial development, and among the pillars of financial development, financial stability is one of the most key conditions for maintaining the relationship between financial development and economic growth.Financial stability refers to situations in which financial crises or external shocks do not generally disrupt the core functions of the financial system. This requires a disciplined government with a stable budget structure that can stabilize the macroeconomy and ultimately provide the conditions for financial stability in the economy. It should be noted that the issue of the impact of budgetary stability indicators as a measure of financial stability on the causal relationship between financial development and economic growth is one of the issues that have not been addressed in previous studies. Actually, despite the fact that the relationship between financial development and economic growth has been considered in numerous studies, but the study of how the relationship between these two macroeconomic variables is affected by macroeconomic stability budget indicators has not been considered so far.

Therefore, the purpose of this article is to study the effect of budgetary stability indicators in the expenditure sector on the causal relationship between financial development and economic growth. For this purpose, first considering financial development as a multidimensional index and considering the bank-based financial system in Iran, seven indicators of financial development in the banking sector have been used and then the multidimensional index of financial development using principal component analysis technique (PCA) has been calculated. Then, the causal relationship between the multidimensional index of financial development and economic growth has been analyzed using the bi-variate causality technique based on the vector error correction model (VECM) during the period 1357-1397. Finally, the effect of macroeconomic stability budget indicators on the causal relationship between these two variables has been studied using the tri-variate causality test based on the above model.

The results of our estimation show a one-way causal relationship from financial development to economic growth. The findings also indicate that the causal relationship between financial development and economic growth is affected by budgetary stability indices. Although the ratio of government debt to central bank, government debt to banks and non-bank financial institutions ratio and current expenditure ratio to GDP, have been able to maintain this direct causal relationship, but in other cases the negative significant impact of these indicators on the causal relationship between these two variables has been confirmed. In other words, the main results of this study show that the performance of government in the expenditure sector (except for three of these indicators) has led to the passivity of the financial sector to the real sector of the economy. Among the important reasons for such results are the short time horizon of governments’ plans, lack of serious efforts to reduce dependence on oil revenues due to the existence of high rents for some stakeholders and the lack of use of new financing methods for the budget deficit.

The study of the effect of human capital promotion in terms of education on total factor productivity (TFP) is one of the important topics in the macroeconomic literature and educational policy that has been considered by many economists in recent years. Therefore, in the present study, quantitative and qualitative criteria were selected and weighted by interacting by fifteen university professors in the field of human capital. After constructing the aggregated indicators of quantity and quality of education, the relationship between these mentioned indicators on total factor productivity in the non-oil economy during the period 1986-1988 has been studied. For this purpose, after calculating the total factor productivity index via Solo the remaining method, the effect of quantity and quality of education indicators on total factor productivity has been analyzed. The results of implementing ARDL model while confirming the hypothesis of positive impact of human capital on TFP, showed that the quantity of education has a greater impact on TFP than the quality of education. The positive impact of R&D and production capacity utilization rate on TFP was also confirmed. Due to reduced quality of education in recent years, the need to control the quantitative development of education and improve the quality of education has a higher priority than in the past.

The present study was conducted to investigate the structure and composition of the Board of Trustees and to evaluate the performance of the boards of trustees of second level universities in Iran. This research was conducted in the form of content analysis, quality of approvals and the pattern governing the decision-making process with emphasis on the financial effects of approvals and the scope of approvals in the three periods of 2013-2015-2017. In order to collect the required information, the library method was used, approvals were reviewed and the required information was extracted and quantified by open coding method. The statistical population of the study was universities and the samples were second level universities. The results showed that, on average, in the three periods under review, more than 50% of the approvals have a financial burden and impose new costs on universities. The results also showed that in the review period, the majority of approvals were related to the financial, budgetary, administrative and employment of universities. In fact, educational sections, development and physical development of capital assets, students affairs, research, international, technology and others are in the next ranks, respectively. The appointment structure with limited powers, centralized and with changes affected by the political changes of the government can be called the dominant features of the composition of university Board of Trustees in Iran which is a long way from the expected and desired model of an independent and professional Board of Trustees.

The purpose of this research is to study and compare the spatial planning of the country's higher education system with the development plans before and after the Islamic Revolution. For this purpose, the documents of development programs before and after the revolution during the years 1327 to 1396 (eleven development programs) were compared and their content from the perspective of their position and achievement during the organization of higher education in the country. The land preparation approach was examined; The method of this research is meta-combined and of comparative type. A checklist was used to collect data and a categorical analysis based on categorization was used to analyze the data. The main issue of the research was what were the similarities and differences between " spatial higher education " in development programs before and after the revolution? According to the findings of this study, organizing higher education with "emphasis on land management" in development programs before and after the revolution in seven categories: land management studies and planning, development of higher education, manpower balance, higher education management, Assessing the quality of higher education, national and international cooperation and science and technology productions in line with each other, as well as in five categories of them: land management studies and planning, development of higher education, manpower balance, national cooperation And international and science and technology products have been different

The main aim of this paper is to investigate the threshold effects of good governance index on economic growth for upper middle income countries and presence of other variables, including education expenditures, gross capital formation, and inflation rate and trade openness over the period 1996-2018. For this purpose, the Panel Smooth Transition Regression (PSTR) model has been utilized for model estimation. The estimation results of model reject the linearity hypothesis, and estimate a continuous transition function with two regimes that gives a threshold at good governance of -0.94 with speed of transition 1.74 for investigated countries. Moreover the study results indicate good governance, trade openness, education expenditures and gross capital formation have a positive impact on economic growth that their impacts are increased in the values above a threshold is calculated for good governance. The other results indicate that the influencing coefficient of the inflation rate variable is positive and significant in two regimes. Though, its impact is declined in second regime. Hence, improving the quality of governance and efficient institutions promote the economic growth and development in the selected countries. Moreover, the transparency, government effectiveness and control of corruption indices have positive and significant impacts on the real GDP growth in selected countries.

The causal relationship between financial development and economic growth is one of the most challenging topics in the macroeconomic literature. In fact, the relationship between these two key variables depends on the pillars of financial development that can have a significant impact on this relationship. Meanwhile, budget indicators as a representative of macroeconomic stability have a significant impact on the relationship between financial development and economic growth. Therefore, in this paper, the effect of budgetary indicators in the revenue sector on the causal relationship between financial development and economic growth during the period 1978-1397 has been studied. For this purpose, first, the multidimensional index of financial development has been calculated based on the banking indicators approved by the World Bank. Then, based on the bivariate causality test based on the vector error correction model (VECM), the causal relationship between financial development and economic growth has been investigated. Then, the effect of budgetary indicators on the causal relationship between this variable based on the three-variable causality test based on the above model has been done. Based on the results of this study, the main income indicators have a significant effect on the causal relationship between financial development and economic growth. However, major budgetary indicators have prevented macroeconomic stability. This has led to the elimination of the causal relationship between financial sector development and economic growth and the country's economy cannot benefits from developing the financial system in the banking sector to achieve higher economic growth.

The purpose of this study is to investigate the factors affecting income distribution in urban areas of 30 provinces of Iran during the period 2006-2020. To determine the income distribution index, we use three indices of the Gini coefficient, generalized Gini coefficient with emphasis on the role of the poor, and generalized Gini coefficient with emphasis on the role of the rich. Also, two models have been considered to investigate the factors affecting income distribution. In the first model, the effect of tax rates, government expenditures, GDP per capita, its square and financial development index on income distribution are examined. In the second model, along with other variables, the effect of the ratio of direct and indirect taxes to tax revenues and the ratio of current and development payment to GDP on income distribution are s examined. The distinctive feature of this work, along with a comprehensive study of the factors affecting income distribution, is the use of different indicators of the income distribution. This issue is helped policymakers set of income distribution policies to their goals and priorities for the rich and the poor. The results of this study show that increasing the tax to GDP ratio by emphasizing indirect taxes in urban areas of the provinces has improved income distribution and increasing the ratio of current government expenditures to GDP has worsened income distribution in urban areas. Iranians, especially among the rich. In addition, the separation of the effects of government current and development expenditures shows that despite the adverse effect of current expenditures on income distribution in urban areas, construction expenditures help to improve income distribution in most income distribution deciles. Finally, the results of the present study, while not confirming the Kuznets hypothesis in urban areas of Iran, indicate the positive effect of increasing per capita income on proper income distribution and improving the desired distribution with financial development if there is a relative situation of income distribution.

This study aims to investigate the mechanisms of financing and resource allocation of higher education. This qualitative study systematically reviews scientific sources and articles and provides a comparative comparison of sample countries. Accordingly, it answers three questions: What are the most important sources and mechanisms of financing in higher education? What are the main patterns of financial resource allocation in higher education? What are the empirical teachings of countries for the provision and allocation of resources in higher education? The results identify the six main sources of funding for education, and their various dimensions, including the impact the funding means on decision-makers' behavior. Then, the situation of 10 leading universities in the country was explained in terms of their funding principles. In addition, the study analyses the types of financing mechanisms and their impact on the behavior of decision-makers. In response to the second question, the types of resource allocation mechanisms, the most advanced global resource allocation models, and the resource allocation algorithm in higher education were analyzed. In response to the third question, how to finance and allocate resources in thirteen countries of the world, compared and through this comparative study, empirical teachings for higher education in Iran have been extracted and proposed.

Nowadays it is obvious that higher share of tax revenues in budgeting and its role in developing dynamic economy has been a main criterion of growth in each country. The value added tax has been focused by policy makers due to its transparent collection. It is crucial to determine optimal and appropriate tax rates to achieve economic objectives. The underground economy and its activities which are accompanied by false information declaration affect the level of government tax revenue collections. This paper seeks to determine optimal tax rates in three introduced models by using the Particle Swarm Optimization (PSO) Algorithm and the current data during the period 2008-2017 in two different conditions of underground economy and its absence. The results indicate that government collects near optimal value added tax by VAT rate optimization. On the other hand, the higher changes in value added tax rates have significantly positive effect on underground economy.

The purpose of this study is to determine the diversity of missions in the Iranian higher education system.

This study was conducted by exploratory mixed method. Content analysis was used in the qualitative part and its statistical population was upstream higher education documents. The quantitative part of the field method and its statistical population were 100 Higher Education Specialists of which 57 out of 80 samples randomly answered to the questionnaire of Diversity of Higher Education Missions (with Cronbach's alpha 0.869). Maxqda software was used in qualitative part and Spss was used in quantitative part.

Based on the content analysis, 45 desirable missions were obtained for the Iranian higher education system. Manpower and the spread of educational justice there is diversity.

In spite of diversity, universities and higher education institutes of the country have become similar and indistinguishable organizations in their missions. Therefore, it is necessary to organize the university ranking system, Budget oriented results, Accountability of the subsystems, organizing the scientific management system of the country and attention to preparation and mission orientated in higher education seems necessary.

The relationship between institutions and economic growth is one of the main issues in economic development debates and has been considered empirically in recent years. Hence, the main purpose of this paper is to investigate the effects of institutions and recourses management improvement on economic growth in MENA countries during the period of 1996-2018. For achieving this, the econometric model has been estimated by applying spatial models in panel data approach. The empirical findings of this article revealed that the neighborhood effect has been confirmed for countries. Moreover, the institutions and recourses management improvement have positive and significant impacts on economic growth in MENA countries during the period of study.

The purpose of present study was to investigate revenue diversification among Iranian public universities in order to improve the stability and flexibility of financial resources. A quantitative practical correlational research design was utilized for this study. The spatial scope of research was one and two level comprehensive public and industrial public universities during 2013-2018. Data were gathered using official reports from Plan and Budget Organization, Iran Central Bank and Institute for Research and Planning for Higher Education. Data were analyzed by Eviews software and fixed effect model.  Results indicated that income diversity index had a significant inverse relationship with changes of per capita income. On the other hand, tuition criterion model has a significant and direct relationship with university income per capita. In addition, results illustrated that Iran`s higher education align with world higher education has faced economic instability and public budget has not met the financial requirements of the universities. There is a serious weakness in revenue diversification and high level of dependency on tuition income among public universities. This is all in the conditions that increase government spending  and future instability have caused the government  to direct university to make money from other sources.

Following the advent of knowledge-based economics and the importance of higher education in this approach, over the last decade, there have been numerous laws and policies in the field of higher education. At the same time, in recent years, universities have faced numerous financial challenges that overcoming them, as well as taking advantage of opportunities and appropriate capacity building in this field, require more integrated law analysis And the documents are alright. Accordingly, in this paper, firstly, based on documentary study and expert opinions with an analytical approach, the concept of "financial development of the university" has been addressed and, with the help of the framework derived from it, using content analysis method, 14 laws and upstream documents of higher education have been investigated. The findings of the research show that higher education policies are inequality and lack of comprehensive knowledge in terms of financial development of universities and, along with the consideration of laws in the category of "financing", other financial development components "Cost-effectiveness and cost management", "resource allocation", "institutional arrangements and" environmental factors "should also be considered more than ever before in new policy-making and review of regulations.