CONTENTS

CONTENTS

I. NON ـ PERSIAN SECTION

Abstracts 4-9

Le développement et la tendance à l’harmonisation du contrôle des finances publiques 10 -25

Loïc PHILIP

La notion de fiances publiques en ce début de XXI° siècle 26-44

Gilbert ORSONI

II. PERSIAN SECTION

Editorial 19-25

Ali HAJIPOUR

Some selected points of Iran’s financial laws and regulations in comparison with budgetary principles 26-48

Ali Reza FARZIB

An analysis of ratification of budgetary bill in the Iranian parliament 49-76

Isa DANESHPOUR BAKHSHAYESH

Legal basis and responsibility limitations of governmental employees where violations of rules have taken place – with emphasis on the authority of the Supreme Audit Court, part one 77-111

Sadegh MENATINEJAD

A look at the issue of ’double tax’ in Iran 112-123

Ali BADAMCHI

Taxation in the Achaemenian period 124-133

Ali Reza MOSLEMI

Wising Up about Finance 134-147

Leslie Lipschitz, translator: Sadr HAJIPOUR

Corporate Sector Restructuring: The Role of Government in Times of Crisis 148-175

Mark.R.stone, translator: Reza FARAHANI

A review of the literature concerning Earnings Management

Vahid BIGLARI 176-194