Performance Budgeting In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264034056
Size: 71.64 MB
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Performance Budgeting In Oecd Countries from the Author: OECD. Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.

Performance Budgeting In Oecd Countries Japanese Version

Author: OECD
Publisher: OECD Publishing
ISBN: 490659607X
Size: 71.34 MB
Format: PDF, Mobi
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Performance Budgeting In Oecd Countries Japanese Version from the Author: OECD. 本書では、過去10年に業績情報を開発し、予算プロセスで使用してきた8つのOECD加盟国(オーストラリア、カナダ、デンマーク、韓国、オランダ、スウェーデン、英国、米国)の経験を検証する。業績情報が実際に予算の意思決定に使われているか否かを調べ、使われている場合はその方法を分析するとともに、資源と結果の関係や、効率、有効性、業績の改善に対する影響、これらの国々における過去数年の経験から得られる教訓について考察する。本書は業績情報の使用を促進する予算システムを採用する際の指針となる。

Performance Budgeting

Author: Mr. Jack Diamond
Publisher: International Monetary Fund
ISBN: 1452775516
Size: 62.48 MB
Format: PDF, ePub
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Performance Budgeting from the Author: Mr. Jack Diamond. This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.

Performance Budgeting Is Accrual Accounting Required

Author: Jack Diamond
Publisher: International Monetary Fund
ISBN:
Size: 69.54 MB
Format: PDF
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Performance Budgeting Is Accrual Accounting Required from the Author: Jack Diamond. This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.

Budgeting Practices And Procedures In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264059695
Size: 37.87 MB
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Budgeting Practices And Procedures In Oecd Countries from the Author: OECD. This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.

Performance Budgeting

Author: M. Robinson
Publisher: Springer
ISBN: 1137001526
Size: 61.92 MB
Format: PDF, ePub
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Performance Budgeting from the Author: M. Robinson. This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.

Oecd Journal On Budgeting Volume 2009 Supplement 1 Oecd Review Of Budgeting In Mexico

Author: OECD
Publisher: OECD Publishing
ISBN: 9264077367
Size: 44.94 MB
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Oecd Journal On Budgeting Volume 2009 Supplement 1 Oecd Review Of Budgeting In Mexico from the Author: OECD. This special issue of the OECD Journal on Budgeting focuses on Mexico and discusses the current systems for budget formulation and recent reforms, the role of Congress, budget execution and financial management, and performance budgeting, and makes recommendations for further action.

Public Budgeting In Context

Author: Katherine G. Willoughby
Publisher: John Wiley & Sons
ISBN: 1118913108
Size: 45.50 MB
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Public Budgeting In Context from the Author: Katherine G. Willoughby. Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government—federal, state, and local—and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today—industrialized or developing, large or small. For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics—budget types, formats, timelines and reforms—are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending—human rights budget analysis—and includes as an example the assessment of budget reform and results of public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels Written by a noted expert in the field of public budgeting and financial management Contains illustrative examples from industrialized and developing countries Guides to innumerable datasets with information about governments and their budgets Includes a companion website filled with templates for budget and fiscal analysis Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.