The Principle of Budget Preparation, Formulation and Control

Budget is a tool for evaluating government performance, and determining budget is the expression of government policies and programs. The present book has been designed and presented in accordance with the latest changes in the budgets of the whole country and with the aim of explaining the new titles of this subject, forms and classifications. One of the highlights of the book is the intermediate role of the determination of budget, i.e. the relationship between budget and economics, management and accounting. Students of these fields can be acquainted with the relevant concepts and history, theories, organizations and methods of budgeting, as well as issues and problems of the budget system in Iran by reading this book.