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  • 29-July-2009

    English, , 166kb

    Performance Budgeting in Australia

    This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.

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  • 29-July-2009

    English, , 797kb

    The Dutch Fiscal Framework

    Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

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  • 29-July-2009

    English, , 364kb

    Budget Reform in China

    China has made crucial progress in the field of public expenditure management in the past ten years. This article reviews the reforms in budget formulation, approval, implementation and audit. Some weaknesses remain: for example, important decisions are still made outside of the budget process; and the highly decentralised fiscal system means that achievements at the national level have not been implemented at provincial and lower

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  • 29-July-2009

    English, , 242kb

    Performance Budgeting in the United Kingdom

    This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes to a focus on the outcomes that matter to public service users.

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  • 29-July-2009

    English, , 198kb

    Performance Budgeting in the United States

    This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site www.ExpectMore.gov.

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  • 29-July-2009

    English, , 680kb

    The New Accounting Model of the Swiss Confederation

    Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new directions of financial management in Switzerland.

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  • 18-December-2008

    English, , 568kb

    OECD Review of Budgeting in Portugal

    The review of budgeting in Portugal was carried out at the request of the Portuguese authories and concentrates on the national government only. A shorter version of this material was published in the OECD Journal on Budgeting, Volume 2008/3.

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  • 18-December-2008

    Portuguese, , 626kb

    Avaliação do Processo Orçamental em Portugal - Relatório da OCDE

    A avaliação do processo orçamental português foi realizada por solicitação das autoridades portuguesas, concentrando-se apenas no governo a nível nacional. Uma versão mais curta em lingua inglesa foi publicada no OECD Journal on Budgeting, Volume 2008/3.

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  • 13-June-2008

    English

    International conference on performance budgeting, Mexico, 9-10 June 2008

    An international conference on performance budgeting was held in Mexico City on 9-10 June 2008, organised by the Mexican Ministry of Finance, the Mexican Center for Research and Teaching in Social Sciences, the OECD, the World Bank, the IADB, and the UK Department for International Development.<

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  • 13-November-2007

    Spanish, , 54kb

    2007 Base de datos de la OCDE para las prácticas y procedimientos presupuestarios – glosario

    Un glosario de conceptos presupuestarios para complementar la encuesta de 2007.

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