علیرضا گوهری منش

  The purpose of this research is to identify the challenges of generating public assets of the government and their solutions. In order to achieve this goal, theoretical foundations were studied in order to extract existing obstacles and challenges and solutions to overcome them. After extracting the obstacles and solutions, a questionnaire was prepared and provided to them in order to obtain the opinion of the statistical community regarding their agreement with the existing obstacles and solutions. The above questionnaire was provided to ۹۷ managers, accountants and deputy accountants, senior auditors and auditors and accountants, and after collecting it, it was analyzed using statistical tests. The results of the research showed: the obstacles to the production of public assets of the government are, in order, the lack of support from senior managers, the absence of a database of the properties of the institutions, the lack of tra  arency regarding the surplus property, the lack of allocation of resources from the production to the apparatus that exploits the surplus property, attracting the opinion of the upstream managers by Managers of executive bodies own surplus property, applying the opinions of managers of executive bodies based on conflict of interests, lack of a centralized authority to make policies and determine decision-making rules, lack of motivation to hand over assets to executive bodies, lack of allocating part of the resulting resources to the employees of executive bodies for the process Production, the lack of expert human resources in the field of property management, the lack of support from regulatory, security and judicial institutions, the lack of tra  arency in the return of resources and the definition of expenses, the lack of real estate documents, and the difficulty in issuing licenses for the production of assets. Existence of regulatory and judicial barriers, lack of encouragement to introducers of surplus property (whistleblower), lack of a clear mechanism for asset pricing, parallel laws and regulations and regulations that interfere with each other, focus on selling surplus property instead of using other methods of generating assets, sense of diminishing umbrella Management in managers.