摘要：Performance-based budgeting (PBB) is the latest attempt to use performance indicators in allocation of resources in public sector. PBB experts normally attempt to place emphasis on output and outcome instead of input. Iran has made efforts to establish the PBB system but so far this goal has not been realized. The methodology of the research is descriptive by the means of survey-analytical approach. In the research, the possibility of establishment of PBB in Iran is examined from three perspectives (Policymaking, Implementing, and Monitoring). The conceptual model of this research is formed with a comprehensive review of literature of PBB all over the world. At first, with an extensive review of literature in the countries who implemented PBB or trying to implement it, we identify all variables, which are necessary for a suitable Performance Budgeting model. Then the PBB experts test the necessity of these variables in Iran and finally the existence has been proved by the statistical methods with the Iranian model.
