The introduction of the report states: One of the key objectives in reforming the budgeting and identification system is to improve government financial management. Government financial management refers to how resources and expenditures (revenues and costs, debts and assets) are managed within the public sector, considering their short-, medium-, and long-term impacts. Therefore, public sector financial management focuses both on processes and outcomes. The budget holds a critical role in government financial management, serving as the core of the government’s financial plan. This financial plan represents the practical implementation of the policies the government aims to achieve.

Notably, this report was prepared and compiled by Abolfazl Khavari Nejad within the Research Group on Modern Planning, Budgeting, and Modeling, spanning 166 pages.

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