نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حسابداری،واحد کرمانشاه،دانشگاه آزاد اسلامی،کرمانشاه، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Generational accounting is an issue that has evolved and developed to measure the relative financial burden imposed on different generations. The present study seeks to design and develop a generational accounting model commensurate with the economic and financial structure of Iran and to study the way of dealing with different generations from the point of view of financial policies of the state. This research is a developmental research. From the viewpoint of the research time, a longitudinal, forward-looking and time series research is conducted from 2010 to 2083. This research has no population and statistical sample and includes the statistical environment. The results showed that with the assumption of the continuation of current financial policies, the higher the GDP growth rate in the country and the lower the discount rate, the more generational imbalances will increase, and the generation imbalance will be in the benefit of the future generation and disadvantage of the current generation. Here, the concept of constraint is an example of zero sum.
کلیدواژهها [English]
)
