Performance Budgeting In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264034056
Size: 42.63 MB
Format: PDF
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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.

Budgeting Practices And Procedures In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264059695
Size: 43.86 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: Marc Robinson
Publisher: International Monetary Fund
ISBN: 1463920709
Size: 31.27 MB
Format: PDF, ePub, Mobi
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Performance Budgeting from the Author: Marc Robinson. This book examines the theory and practice of performance budgeting, which aims to link the funding of government agencies to the results they deliver to improve the efficiency of public spending. In a combination of thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness. Its coverage is truly international, spanning developed, developing, and middle-income countries. Reflecting this, its case studies range from the cutting-edge use of performance targets in the budget process in the United Kingdom to the implementation of performance-based university funding in Ethiopia. The prerequisites for effective performance budgeting--including the development of good performance measures and accounting systems for costing the results delivered by government--are systematically treated, as is implementation strategy. For more information on how to purchase a copy of this title, please visit http://www.palgrave.com/economics/imf/index.asp.

Toward Next Generation Performance Budgeting

Author: Donald Moynihan
Publisher: World Bank Publications
ISBN: 1464809550
Size: 77.18 MB
Format: PDF, Mobi
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Toward Next Generation Performance Budgeting from the Author: Donald Moynihan. Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.

Performance Budgeting

Author: Mr. Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451920407
Size: 39.34 MB
Format: PDF, Mobi
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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

Author: Mr. Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451892713
Size: 71.40 MB
Format: PDF, ePub, Docs
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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.

Modern Budgeting

Author: OECD
Publisher: OECD Publishing
ISBN: 926416216X
Size: 28.61 MB
Format: PDF, ePub, Docs
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Modern Budgeting from the Author: OECD. This publication examines how five Member countries -- Australia, France, New Zealand, Sweden and the United Kingdom -- have implemented budgeting reforms and offers an early assessment of the progress of those reforms.

Performance Budgeting In Oecd Countries Japanese Version

Author: OECD
Publisher: OECD Publishing
ISBN: 490659607X
Size: 21.50 MB
Format: PDF, ePub, Docs
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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。

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264077367
Size: 14.40 MB
Format: PDF, ePub
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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.

Fiscal Consolidation In Southeastern European Countries

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1475562152
Size: 10.60 MB
Format: PDF, ePub
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Fiscal Consolidation In Southeastern European Countries from the Author: International Monetary Fund. This paper assesses the relative strengths and weaknesses of fiscal institutions in ten Southeastern European countries, using recent benchmarking methodologies developed by FAD. The assessment evaluates each country’s understanding of the scale of the fiscal adjustment challenge, its ability to develop a credible consolidation strategy, and its capacity to implement the strategy. Key institutional arrangements, are generally in place, including top-down budgeting and medium-term budget frameworks. Other institutional arrangements require further attention, including macro-fiscal forecasting, fiscal risk analysis, setting fiscal objectives, presence and role of independent fiscal agencies, and top-down parliamentary approval.