A reform of the budget structure should be done at the same time as performance-based budgeting Seyed Hamid Pourmohammadi, head of the program and organization of budgets in the country, at the meeting to conclude the agreement on the implementation of performance-based budgeting: public resources must be spent in a precise and purposeful way, so that it is clear what the quality and price of the services provided to the people are. The more we can bring the resources to the final destination in a more precise way and specify the service delivery standards, the ground will be given for opening and reforming the budgeting system in the country. Implementation of performance-based budgeting is a kind of change of track in the budgeting system, in the current situation there are important opportunities for reforming the structure, and the fact is that it is no longer possible to continue with the same old methods, with large costs and limited output. Some instruments and budget items were necessary at certain points in time, but today they may no longer play an effective role in the development of the country, in improving the livelihood of the people, in strengthening the defense or in providing public services. Therefore, it is necessary to check to what extent their continued activity is compatible with the current priorities and needs of the state. At the same time as implementing performance-based budgeting, structural reforms will be carried out to draft the budget bill for next year. In this direction, it is necessary to examine the lines that do not need to be continued, to reexamine the institutions that can be merged between them, and to reexamine the purpose of the institutions that were created for certain conditions, but now the necessity of their activity has changed.