عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The present study was to study the role of the before and during supervisory challenges on the expenditures of the Executive entities applied by treasury officers to improve supervision payments. Pay attention to the supervision and control of budget implementation, is inevitable in the country's management. The existence of an effective surveillance system for the financial aspects to a large extent helps implementation of the country's economic development and social justice. The population of the study is the heads of the Central Executives and the research method is qualitative content analysis for the analysis and the conclusion.
As the results of research 19 axioms has been extracted in the field of the role and performance of the treasury officers from viewpoints of the Executives heads which are presented and described in the results of the research.