يهدف البحث الى التعرف على أهمية استراتيجية موازنة البرامج والأداء والموازنة التعاقدية في تعزيز الشفافية وتقديم کافة خدمات الحکومة الفلسطينية وفق معايير الجودة والکفاءة ،وقد استخدمت الباحثة المنهج الوصفي التحليلي لهذا الغرض، واستخدمت قائمة الاستقصاء کأداة أساسية لجمع البيانات ، وبلغت عينة الدراسة بالمسح الشامل 120 . The research aims to identify the importance of strategy of integration between programs and performance budget and contract budget and its role in reinforcing transparency and presenting all Palestinian governmental services in accordance with efficiency and effectiveness standards. The researcher used the analytical descriptive methodology for this purpose and used questionnaire as the main instrument of data collection. Through comprehensive survey, study sample consisted of 120 individuals. Furthermore, the SPSS was used for entering and processing data and testing hypotheses. In addition, she found many standards for distinction between both budgets for the purpose of achieving alignment and avoiding disadvantages of each of them. Therefore, she introduced the model of integration between both budgets. The researcher found that application of contract budget with the methodology of programs and performance (integration) reinforces transparency through providing information of programs and projects at the suitable time. Moreover, it achieves openness for all related parties and maintains governmental accountability towards public opinion, private sector and international organizations, reduces ambiguity and maintains the decentralization of governmental functions. This study achieved the third objective regarding the second hypothesis, i.e. testing the integrative relationship between “achieving integration between programs and performance budget and contract budget “ and “accomplishing all governmental services in accordance with efficiency and effectiveness standards. This was achieved by managing human,