Özet:

Generally, all countries of the world face with a kind of corruption in their administrative system and with regard to its different forms the damages from it are numerous; a country that want to proceed in the direction of expansion and development has to consider this important issue. The importance of curbing corruption becomes clear when we study the bottlenecks and the resulting consequences of the corruption and have a definite statistics from its impact. Financial and administrative corruption is the major impediment in accession to expansion and growth and is the main factor, which impede governments in attaining to their goal. Due to the fact that solving problems like administrative corruption is not possible without identifying, understanding and studying its limits, expansion and causes, and since considering consequences takes a lot of time and money, which will lead to the emergence of problems in different forms, the researcher has tried to define and classify different kinds of corruptions; moreover he has tried to define the general principles of combating with financial and administrative corruption in some countries with relatively similar structures and in some leading countries in this area (combatting against corruption). Research variables include financial and administrative laws, the degree of lucidity in circulars and executive financial guidelines, improving accounting and financial methods, lucid and in time informing culture, and the degree of dynamic relationship among financial and regulatory organizations.

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