Modern Budgeting
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 1997
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 136
ISBN-13: 9789264162167
Subjects: Governance
Description: Major budgeting reforms have been initiated in a number of OECD countries in recent years. These reforms focus on giving spending agencies greater flexibility in using resources, in exchange for holding them responsible for achieving results. This publication examines how five Member countries -- Australia, France, New Zealand, Sweden and the United Kingdom -- have implemented reforms in this area and offers an early assessment of the progress of those reforms.
Table of contents: title: Executive Summary; title: Chapter 1. Overview; title: -The Task of Reform; title: Markets and Managers; title: Decoupled vs. Consolidated Government; title: Flexibility and Performance; title: Accounting and Auditing; title: Policies and Programmes; title: Pathways to Reform; title: Chapter 2. Australia; title: Chapter 3. France; title: Chapter 4. New Zealand; title: Chapter 5. Sweden; title: Chapter 6. United Kingdom