The methods currently used in the planning process for the state’s capital budget are based on following traditional budgeting methods in general, which makes it difficult to reach the possibility of identifying the efficiency and effectiveness of the use of the state’s financial and economic resources, and the difficulty of measuring the performance of government units and accountability for approved capital projects, which shows the need to adopt Another modern method for preparing the capital budget according to standards of efficiency, effectiveness and accountability, The study aims to explain how to prepare the capital budget according to standards of efficiency, effectiveness, and accountability when planning and controlling to achieve the objectives of the state’s general budget and to strengthen accountability mechanisms in allocating the state’s public resources The researchers used the descriptive analytical approach in analyzing the data, which aims to enhance efficiency, effectiveness, and accountability The study reached the following conclusions Applying a new method when preparing the capital budget helps improve and develop services in capital projects, strategic plans, and the government’s goals in developing the country’s infrastructure and development for the sake of accountability, rationalizing financial spending, and preserving it due to the state’s limited resources.