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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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  • 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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  • 3-April-2006

    English

    International Public Sector Accounting Standards Board (IPSASB)

    The International Public Sector Accounting Standards Board (IPSASB, formerly the Public Sector Committee, PSC) focusses on the accounting and financial reporting needs of national, regional and local governments.

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  • 7-December-2005

    English

    3rd OECD-Asian Senior Budget Officials Meeting -- Provisional Annotated Agenda

    Agenda for 3rd OECD-Asian Senior Budget Officials Meeting held in Bangkok on 15-16 December 2005.

  • 12-September-2005

    English

    Governance in China

    Governance is the next issue the People’s Republic of China needs to tackle. This report shows how governance impacts on public action by looking at different policy sectors, takes stock of the progress made in public management and public finance, and explores policy options for the future.

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  • 25-August-2004

    English, , 1,697kb

    Models of public budgeting and accounting reform

    This book (Supplement 1 of Volume 2 of the OECD Journal on Budgeting) provides a comparative look at financial management systems from a family of systems point of view.

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  • 29-November-2002

    Ukrainian, , 277kb

    Ukrainian version - Best practices for budget transparency

    Published in the OECD Journal on Budgeting, Volume 1, Number 3 (2001), the guidelines on transparency in the budget process relate to: budget reports; specific disclosures; and integrity, control and accountability.

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