29-July-2009
English, , 364kb
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
18-December-2008
English, , 568kb
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.
18-December-2008
Portuguese, , 626kb
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.
13-June-2008
English
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.<
13-November-2007
Spanish, , 54kb
Un glosario de conceptos presupuestarios para complementar la encuesta de 2007.
3-April-2006
English
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.
7-December-2005
English
Agenda for 3rd OECD-Asian Senior Budget Officials Meeting held in Bangkok on 15-16 December 2005.
12-September-2005
English
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.
25-August-2004
English, , 1,697kb
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.
29-November-2002
Ukrainian, , 277kb
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.