A comparative comparison of the general policies of the system in the field of budget with the Supreme Leader of the Revolution

Just as the purchasing power of the national currency of any country, inside and outside its borders, is recognized and used as an indicator of the economic power of that country in measuring the economic power of that country compared to the economic power of other countries, the annual budget of all countries is also Undoubtedly, their economic comparison has the characteristic of similarity, because the annual budget of each country, as a document that includes the forecast of annual income and expenditure and the financial plan or annual income and expenditure of that country, is clear that with knowledge From the form, content, composition, quality and especially the sources of the country's income to cover the expenses and finally, how to predict and allocate, one can easily understand the relative lack and quality of the national budget. The budget is the most important financial policy of the government and among the symbols of its governance quality, which is prepared, compiled and implemented by forecasting the revenues and expenses for a financial year in order to achieve predetermined goals. Budgeting can be considered the heart of the public policymaking process; Because the budget includes the ultimate goals and the means to achieve them and has a very high impact on the lives of individuals and institutions directly and indirectly. Therefore, the need for structural reforms and its place in the Supreme Leader's menu is important. For this purpose, in this study, using the method of thematic analysis, the statements of the Supreme Leader were analyzed, coded, and categorized, and then the results of this work were compared with the rulings of the general policies of the system. By examining all the general policies of the system, it was found that 12 policy packages and 30 policy clauses in the form of 111 policy rulings refer to the budget area and the budgeting system. The study of the statements during the investigated time period and the proposed propositions show that the main categories in the intellectual system of the Supreme Leader in relation to the budget and budgeting system are respectively around 9 axes. Finally, suggestions have been made to pay more attention to some propositions in general policies in the field of budget.