Legal Analaysis of Performance Based Budgeting in Iran

As a result of the problems and shortcomings of traditional budgeting, governments have decided to change the method of budgeting. One of these, which was favored by governments with the aim of restructuring government operations based on product programs and activities, was the performance-based budgeting method. Naturally, the change in budgeting will be different from the current budgeting of a government in some material situations and, consequently, will face obstacles and difficulties. However, the barriers and challenges of performance-based budgeting are problematic. According to the descriptive-analytical research, one of the main barriers and challenges to performance-based budgeting is the failure to properly implement budget reforms, cost analysis constraints, financial constraints, manageable barriers and constraints. The plan is. Problems arising from the changes and changes in the budget structure as well as the lack of acceptance by the managers will create some resistance in the implementation of the programs. On the other hand, the lack of adequate legal requirements and the lack of government supportive policies for performance-based budgeting, as well as the lack of proper evaluation of the performance of government agencies by the community as part of the barriers to performance-based budgeting.