Explaining Public Expenditure Management Framework in Iran

One of the essensial ideals of each governance is the realization of good governance in public satisfaction and accordingly consistency of governance path.So, various devices in the hands of government to achieve this goal.one of these devices is the suitable way of the governance running cost and expenditure. Efficiency of public expenditure is one of the important indexes in evaluation of governance performance.Thus, cognition and explaining public expenditure management framework in the light of good governance as a one of imporatant issues, is the base pivot of this paper. On the basis of present study with a qualitative method by applied approach at first is attempted to whilst study of literature and history studies, combined with expert opinions 12 persons of financial and budgeting (in 2 groups of universities and executive experts. who selected by snow ball sampling and public expenditure management aspects in the research community, processes and components of the public sectors (in the form of content analysis) to be extracted.In continuose, for increasing validity, using Results of the study from validation and qualitative strategies. Finally results shows the main aspects of suggested framework (consist of planning and resource allocation, financial disciplines, operational management), forming components of each of these dimension and their relations to good governance basics is recognized.