عنوان مقاله [English]
Budget as a document that contains information on resources and how it is consumed is one of the most important components of the public accountability system that has undergone many changes under the influence of the new public management paradigm in the public in recent. In recent years in Iran, there have been many debates regarding the necessity of reforming the budgeting system and converting of budget system into the operational budgeting. Considering the current structure of the accounting and financial reporting system in the executive agencies of the country, achieving this, is a major challenge. Based on this and the necessity of using the experience of leading countries in the operational budget discussion, the present study has examined a comparative study of the dimensions and challenges of operational budgeting in the Netherlands. It should be noted that this country provided and presented to parliament the first budget in operational method in 2011. What is important in the process of implementing an operational budgeting system, is improvement the infrastructure of budgeting system, such as the accounting and financial reporting system In order to improve the measurement of the cost of the projects and finally accurate definition of quantitative about evaluation of how to achieve operational budget goals,
It will play a significant role in the success of operational budgeting.