نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه تفسیر قرآن، جامعه الزهرا سلم الله علیها، قم، ایران
2 استادیار، گروه اقتصاد، مؤسسه آموزشی و پژوهشی امام خمینی (ره)، قم، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In response to the pervasive crisis of "fiscal short-termism" and the systematic erosion of intergenerational justice in contemporary policymaking, this study designs a comprehensive conceptual and operational framework for sustainable budgeting. Relying on the political wisdom of Nahj ul-Balaghah and employing a two-stage qualitative content analysis method, the research identifies three fundamental principles of fiscal governance: the inherent priority of land development over revenue collection, redefining the ruler's role from "owner" to "trustee," and expanding the concept of "people's rights" to include future generations. The proposed framework translates these normative foundations into three actionable policy tools: the "Development-Revenue Assessment Matrix," the "Productive Debt Rule," and the "Annual Land Development Report." Ultimately, this model offers an alternative paradigm for fiscal governance that institutionalizes intergenerational justice by shifting the primary criterion of success from short-term economic growth to sustainable development.
کلیدواژهها [English]
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