Document Type : Original Article
Authors
1
Ph.D. Candidate, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2
Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3
Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran
Abstract
Abstract
The present study has prioritized the challenges of the Social Security Organization in the field of resources and expenditures. Challenges identified in this study include economic conditions, contextual conditions and interventionist conditions. From the perspective of purpose, this research is among the applied research and in terms of nature and method is descriptive-survey research. The results showed that among the indicators of economic and social conditions, the first five indicators include instability and recession, economic inflation, unfavorable economic conditions for investing insurance reserves, widespread unemployment and risks, fears and extremes. Emerging) such as Corona, sanctions, etc(. The first five indicators of the underlying conditions include increasing government accumulated debt to the fund, non-timely payment of the organization's receivables by the government, overcoming spending growth relative to revenue sources, government and parliament intervention in the fund independence and transferring loss-making and low-yield companies to the organization. Finally, five indicators with priority component of the intervention conditions, including weakness in management, reserves and investments of the organization, weakness in the structure of planning and budgeting, inefficient processes in the functional areas of the organization, weakness in the mechanism of continuous evaluation of units Organization and system weakness The comprehensive system of statistics and insurance information and management have been in the organization.
Keywords
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