| Summary: | Research about the budget in Iran has a long history. In this research, we
will explain components of the outside-systematic approach to the legal budget
system and the obstacles to its reform in Iran with regard to the institutional
analysis. This research achievement, regardless of the introduction of a new
approach in the field of public finance law, is the expression of neccessities,
principles and strategies for reformation of budget legal system in Iran. The
most important result of this Study is that the budget legal system in Iran is
shaped In the light of informal institutions; and although after the Constitutional
Revolution a series of laws and regulations were enacted in this field, but
procedures related to governance, the structure of the government and related
organizations have contributed to extending the looting system, threatening the
private property, lack of enough attention to the development means and good
governance in Iran. Therefore, without reforming the government institution and
change in the state’s decision making process and allocating the resources, the
previous unfavorable situation will continue. Accordingly, the budget legal
system’s revision depends on constitutional law and the administrative system
reform
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