Budgeting for Results [electronic resource]: Perspectives on Public Expenditure Management /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
1995.
Effective systems for allocating, managing and controlling public sector resources are fundamental elements of good governance. The need for continuing fiscal restraint and demands for more and better public services are changing budgetary practices in OECD countries. Budgets are being used increasingly as instruments for promoting managerial improvement and programme effectiveness, in addition to their control and allocation functions. This report analyses budget practices and innovations in twenty-two OECD countries. It describes how the practice of budgeting is contributing to a greater performance orientation in the public sector. It also provides standard summaries of the institutional framework and procedures governing budgeting in each of these countries.
PART I. COMPARING COUNTRY EXPERIENCE by Allen Schick -- Chapter 1: Trends in Public Expenditure -- Chapter 2: The Scope of Central Government Budgets -- Chapter 3: Global Budgetary Targets -- Chapter 4: Expenditure Planning: Multi-Year and Annual Budgeting -- Chapter 5: Parliamentary Control -- Chapter 6: Expenditure Monitoring and Control -- Chapter 7: Budgetary Reserves -- Chapter 8: Budgeting for Personnel -- Chapter 9: Managerial Accountability and Programme Effectiveness -- Chapter 10: Budgeting for Results -- PART II. INDIVIDUAL COUNTRY DESCRIPTIONS -- Australia -- Austria -- Belgium -- Canada -- Denmark -- Finland -- France -- Germany -- Greece -- Ireland -- Italy -- Japan -- Netherlands -- New Zealand -- Norway -- Portugal -- Spain -- Sweden -- Switzerland -- Turkey -- United Kingdom -- United States -- 
Bibliographic Level Mode of Issuance: Monograph
Effective systems for allocating, managing and controlling public sector resources are fundamental elements of good governance. The need for continuing fiscal restraint and demands for more and better public services are changing budgetary practices in OECD countries. Budgets are being used increasingly as instruments for promoting managerial improvement and programme effectiveness, in addition to their control and allocation functions. This report analyses budget practices and innovations in twenty-two OECD countries. It describes how the practice of budgeting is contributing to a greater performance orientation in the public sector. It also provides standard summaries of the institutional framework and procedures governing budgeting in each of these countries.
Governance
Budget
Expenditures, Public
Political Science
Law, Politics & Government
Public Finance