Legal necessities of institutional budget

Searches around budget in Iran have an old history. In this research, we will explain components of the outside-systematic approach to the legal budget system with help of institutional analysis; and study its correction barriers in Iran. This research’s achievement is principles and strategies for reformation legal budget system in Iran Regardless of the new approach in the field of public finance law. The most important result of this study is that the legal budgets system in Iran is shaped In the light of informal organizations; and although after the constitutional revolution a series of laws and regulations in this field enacted, but procedures of Ruling the government an related organizations, that caused extending the looting system, Threaten private property, inattention to the materials and characteristics of good governance in Iran, therefor without institutional reform and change in the state’s decision making process and Allocating resources, the situation will be perpetuated. Accordingly, legal budget system’s revision depends on constitutional and administrative system’s reform.