Analysis of Current Budget Agreement of plan and Budget organization: A Policy Report during (1383-1384)

There has been a comprehensive change in the Concepts and role of budgeting in Public administration in recent decades. In Iran, However, The Organization and Management of budget Preparation are done on Traditional ways and Methods and Faces the Old Constraints. There is a high differences of Orinion among experts regarding the exchange of Current budget agreement of plan and Budget organization. As a result budget Preparation is highly restricted Tu a close circle of authorities. In this regards It Lacks transparency and hence have ambiguity in Content. This Paper Tries to show how the Process of budgeting is old Fashional and ambiguous in Content