خصوصی سازی در ایران؛ چالش های نوین اقتصادی و مالی منطقه ای با نظریه داده بنیاد (گراندد تئوری) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
اصل 44 قانون اساسی به لزوم پیاده سازی خصوصی سازی در ایران پرداخته است که مبین اهمیت بالای آن در اقتصاد کشور است؛ درحالی که با سپری شدن بیش از 4 دهه از تدوین این قانون، نتایج پژوهش های اخیر نشان می دهد خصوصی سازی در ایران پیشرفت بسیار کندی داشته و اجرای آن نیز تأثیر مثبتی در سودآوری بنگاه های اقتصادی واگذار شده نداشته و در عوض، بدهی ها و ریسک های آن ها افزایش یافته است. مطالعه در ابعاد گوناگون خصوصی سازی، ازجمله موارد مالی و اقتصادی می تواند زوایا و مؤلفه های اثرگذار در اجرای صحیح آن را روشن سازد. هدف تحقیق حاضر ارائه نقش مؤلفه های اقتصادی و مالی در خصوصی سازی، در قالب مدلی به روش برخاسته از داده ها (داده بنیاد) -یک روش پژوهشی استقرایی و اکتشافی- است. ابتدا شناخت اولیه داده ها به روش فراتحلیل اجرا شد و سپس روش داده بنیاد، با انجام 14 مصاحبه در استان های تهران، اصفهان و خوزستان به روش گلوله برفی به اشباع رسید. با توجه به گوناگونی منابع سعی شد مدلی جامع از عوامل اقتصادی و مالی اثرگذار ارائه شود. یافته ها نشان داد عوامل علّی اقتصادی و مالی اصلی اثرگذار بر خصوصی سازی عبارتند از: 1. علل اقتصادی شامل ساختار و محیط اقتصادی کشور، توان بخش خصوصی و فساد اقتصادی؛ 2. علل مالی شامل مسائل درون و برون سازمانی شرکت های دولتی، مشکلات موجود در محاسبات و برآوردها، عوامل انگیزشی و مقررات و استانداردهای موجود. شرایط بستر، شرایط مداخله گر، راهبردها و پیامدها نیز بصورت مدلی یکپارچه ارائه شد و درنهایت کیفیت مدل با استفاده از روش دلفی مورد ارزیابی قرار گرفت.Privatization in Iran; New Regional Economic and Financial Challenges with Data Foundation Theory (grounded theory)
1- INTRODUCTION
While more than 4 decades have passed since the drafting of this constitution, the results of recent research show that privatization in Iran has progressed very slowly and its implementation has not had a positive effect on the profitability of divested enterprises and instead, Debts and their risks have increased, and a study of various aspects of privatization, including financial and economic issues, can shed light on the angles and components influencing its proper implementation.
2- THEORETICAL FRAMEWORK
Article 44 of the Constitution deals with the need to implement privatization in Iran, which indicates its high importance in the country's economy, and according to it, the economic system of the Islamic Republic is based on three sectors: public, cooperative and private with regular and proper planning. Privatization is a means of improving the performance of economic activities by increasing the role of market forces. Privatization policy is a way to reduce the financial pressure of state-owned enterprises on government budgets and increase their efficiency, empower the private sector, increase competition through the transfer of ownership and management of state-owned enterprises to the non-governmental sector.
3- METHODOLOGY
In the first phase of this study, preliminary data were collected using meta-analysis method. The result of reviewing the background of studies on privatization was that using previous studies, an appropriate understanding of the space and challenges of privatization that had previously been faced by researchers was obtained. This data led to a better and clearer view of the implementation of the data-based method and the design and promotion of interviews with elites. After performing the foundation data method, a model was obtained which was evaluated by Delphi method for further validation, the details and results of which are presented below. Archival data was not used to make the sources more reliable and traceable.
RESULTS & DISCUSSION
The findings showed that the main economic and financial factors affecting privatization are: 1. Economic causes including the structure and economic environment of the country, the power of the private sector and economic corruption, and 2. Causal financial and accounting conditions including intra-organizational issues of companies, issues external organization of companies is the problems related to calculations and estimates and motivational factors that have made the implementation of privatization difficult due to the executive context and the cases of the mentioned interveners. At the same time, the abundance of expert opinions shows that the most important factor influencing the privatization process is economic factors.
CONCLUSIONS & SUGGESTIONS
As the findings show, various factors affect the privatization and the quality of implementation of Article 44 of the Constitution, in fact, all of these cases, even in the most detailed part, can prevent privatization and move the economy forward and implement strategies. It can improve its speed and quality, which indicates the need for sensitivity of all elements of society, including the three forces and the people in removing these obstacles and paving the way for privatization in the country.
Reforming the country's economic structure, which is strongly influenced by the global oil situation, exchange rate fluctuations, lack of support for production and employment, and the dominance of quasi-private or so-called private sectors over other sectors is the first step in implementation of privatization. If the monopoly trend of the market continues in many cases, it will not be possible to escape from the dark and dusty atmosphere of rent and underground economy and the weakness of the private sector will increase day by day.
According to experts, the use of accounting information in decision-making in Iran has not yet become a culture. Privatization executives should be well-informed about financial and accounting issues, or at least benefit from the presence of capable accounting experts in their executive team. Reducing the cost of representation in companies, increasing transparency in financial reporting, access to complete and quality information, creating information symmetry, improving the internal control system, improving the corporate governance system, identifying risks, meeting the information needs of users, weakening the underground economy, reducing corruption and rent-seeking, efficient management, increasing the effectiveness and efficiency of economic and financial, increasing public trust, protecting the treasury and strengthening the financial and capital markets, the results of which are vital for economic prosperity and improving the business environment.
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