مشخصات پژوهش

Definition of Good Budgeting Achieving good governance and establishing a prudent governmental system has turned into one of the essential goals of communities and governments. Accomplishing this goal is largely dependent on efficient resource allocation to its respective objectives. Being a tool for efficient allocation of fiscal resources to national policies and programs, the budgeting system of a country is of undeniable gravity. Therefore, we aim to identify and define the components and characteristics of budgeting systems that promote good governance through good budgeting. Components that provide a context for good governance should their modification and adoption be considered in budgeting policymaking