عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Budgeting can be treated as the heart of public policy-making process, because it involves choosing the ends and tools for achieving them, dividing the financial and economic resources of the community between the public and private sectors, and allocating resources among the competing needs of the public sector. The final product of this process is the budget, representing the priorities and statement of the cultural and political values and preferences of the society for allocate public resources toward socially desirable outcomes. Given the main logic of government activity is efficiency and justice, the existence of a framework for determining the scope of government activities in order to purposeful public allocations is necessary. Considering this necessity, the purpose of this study is provide a framework for rationalization of the budgeting process by adopting a procedural approach to budgeting. In this approach, borrowed from the policy literature, public interests and public problems are considered the scope of government activity and argued that, by focusing budget procedures on these two criteria and governing this procedural rules can avoid from deviations, Guide budgeting in a rational direction, meeting the wise needs and aspirations of citizens and strength the government legitimacy.