since application of budgeting based on performance in improving the level of responsibility for response and fulfillment of financial reporting goals has an important contribution, so in this study, we study the effect of application of budgeting based on performance improvement on the quality of reporting quality of financial reporting organization of the province of ardabil province.This research was conducted in 2020 and is applied in terms of purpose and in terms of research nature. The type of data is qualitative and the information is actually generated by replicating the researcher questionnaire. 14 questions related to the budget and 14 questions related to the qualitative characteristics of accounting, which are in accordance with the theoretical concepts of public sector financial reporting. Data analysis will be done in two parts: descriptive and inferential statistics. In descriptive statistics, the central indicators of mean, standard deviation, median, t-test and graph will be used. In the inferential statistics section, a simple linear model will be used. 23spss software will be used to analyze the data and extract the results.the present study showed that budgeting use based on performance on improving the quality of financial reporting of financial reporting organization of the province of ardabil has a positive and meaningful effect.