Despite the relatively long history in development programs in Iran, it seems to still be faced with many problems in the path of development.. The purpose of this study is overview of factors affecting on contrary of budget goals and the first till fourth development plans. Thus, required field be provided to develop and implement next development plans to achieve vision goals. For this purpose, six categories of factors, including economic, structural, legal, human, political and social - cultural factors are considered. The research methodology is descriptive and survey research. This study's population is selected from all experts and executives who develop and implement the development plans and budget planning from several organizations in policy-making and implementing budget plans and policies have a role. Through cluster random sampling, 152 Experts are selected. The tools for the collection of data are a researcher-made questionnaires questionnaire based on likert scale that its validity has been confirmed by using the formal method and the reliability by calculating the Cronbach's alpha. However, data analysis showed that exept social-cultural factors, other factors affect appearance of the deviation and the role of political factors in achieving the development objectives is very high.