This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the Operating Budgeting except two above parameters.

Budgeting black hole as a new concept in literature of Budgeting is introduced in this article. Black hole concept comes from the Astronomy science and describes the area in atmosphere that nothing can exit from it. The budgetary black holes are the expenditures in public Budgeting to which government assigns a large amount of money every years but don’t have any outcomes for society. For explaining this concept, at first Budgeting and the most important roles of it are described and then based on the analysis of documents, the black hole of Budgeting is introduced. The society of this research is all of articles and essays about the Budgeting of Iran being published in reliable books, magazines or journals and sites. The analysis show that cultural Budgeting, current expenditures and construction expenditures are some examples of black hole of Budgeting.

In this article, we propose a model that incorporates the preference of multiple decision makers in to a decision making process using multiple criteria and cardinal method in the capital Budgeting context. In this model, all characteristics represent a significant improvement compared with traditional capital Budgeting techniques.

One of factors causing administrative corruption in country’s administrative organizations is way of their Budgeting that in spite of recommendations related to national monetary fund and subject-matter legal necessities on the basis of changing of Budgeting system from traditional to operational hasn’t already been achieved and can be considered as an administrative misbehavior.Present research, following discussion about is one of problems of public section is that means budget. In this research, it has been tried to deal with this debate that how Budgeting in governmental organizations can be done? And weather method of performance based on Budgeting has been done or not regarding to government’s legal duties.In this research, in addition to investigating and analysis of performance based on Budgeting’s procedure in periods of 2006 up to 2008 with previous similar duration in country’s registration organizations throughout the country. In the research after collection of agreements and extraction of data using of Excel and SPSS softwares, research’s hypotheses are analyzed statistically and experimentally regarding to validity’s costs, expense of activity’s unit and total cost and amount of activity.Obtained results of research showed that there is no difference between procedure of traditional and operational Budgeting, traditional Budgeting (period of years from 2003 up to 2005) and operational Budgeting (period of years from 2006 up to 2008).

By using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of Budgeting strategies and allocating resources to increase Iran Budgeting systems productivity, this research has been designed and implemented with a quantitative approach. The statistical population of this research is 480 Budgeting experts and its statistical sample includes 214 Budgeting experts which is identified by stratified sampling method and sized by using the Cochran formula. This paper is exploratory and inductive research in the aspect of purpose, a developmental research in the aspects of users and a cross-sectional research in the dimension of time. The questionnaire and the descriptive and inferential statistics were used to determine and present the proportional pattern of using different types of Budgeting strategies and allocating resources based on the ten affairs and fifty different seasons of the country's Budgeting economic principles in accordance to the International Monitory Fund 2014 Standard.

Budgeting is a pervasive activity in the governmental system across the world; in a way that “ The Budget” as a product of allocation process goes beyond the political rhetoric, representing the real priorities and preferences of each government in the social realm. However, Budgeting as a part of political system has a set of recurring issues and problems that reduce the effectiveness of Budgeting system in achieving the considered goals; in this study we called those problems, “ deadly sins” . To identify these deadly sins in Budgeting, the qualitative method of theme analysis has been used and data collection was done through interviews. According to the finding of the study, ten deadly sins in Iran Budgeting process are: “ Disconnection of budget relations with upstream documents” , “ Distortion strategies of the facts” , “ Rule of organizational life” , “ Lack of theoretical basis” , “ Extreme idealism and lack of pragmatism” , “ Abundance of budgetary and nonbudgetary orders” , “ Multiplicity of sundry rows” , “ violation of budget principals” , “ lack of process transparency” and “ lack of accountability” . Obviously, by improving each of these factors, the budget can be set in the right direction and the national goals and objectives mentioned in the upstream documents, in particular the vision document and development plans, can be achieved easier.

There are changes in the roles and missions of the government in administration of society affairs, has changed Budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation of resources through a focus on measurable objectives, increasing accountability of the authorities to grant more freedom such as special features of performance Budgeting compared to other methods of Budgeting that has persuaded the governments for planning to establish such a manner. The existence of a comprehensive budget law, the definition and act of the objectives and activities of the executive organizations by the legislature with the approval of the rule of law, applying the audit system base on performance by regulatory authorities, the authority to the legislature and government accountability, including the legal basis for the establishment of the performance budget. Despite the structural and legal problems in the country, none of these elements are not fully funded that in this study, it focus on the most basic legal requirements of the budget.