The impact of government activities on economic growth through the budget mechanism, along with other methods, has increased the importance of the budgeting system. The history of the development of budget ideas, in its evolution, has been on the road of the result-oriented approach in order to make effective changes in the financial management system of states. The way of allocating resources by emphasizing measurable goals and increasing the accountability of managers of executive bodies for granting more freedom of action based on the indicators of "economy ", "efficiency" and "effectiveness" of the budget, including the special features of performance budgeting in They are compared with other budgeting methods that have transformed the functions of the state in the management of society.
The lack of a comprehensive budget law, the absence of a clear and precise definition of the goals and activities of the executive bodies and its approval by the legislator in terms of the rule of law principle, the failure to apply a performance-based audit system by supervisory authorities, the absence of the necessary powers for the legislature and Accountability of the state is one of the challenges facing budgeting, which despite the structural and legal problems in the country, none of the mentioned elements have been fully provided.