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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 10, no. 2, p. 1-22
    ISSN: 1681-2336
    Language: English
    Pages: 22 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 10, no. 2, p. 1-22
    Keywords: Finance and Investment ; Governance ; Philippines
    Abstract: This profile offers a general overview of the Philippine system of budgeting at national level. Special characteristics of the Philippine budget process are examined, such as a commitment to fiscal discipline and the national planning function. The three steps of the annual budget formulation cycle are described: the development of economic assumptions and revenue forecasts; the use of a medium-term expenditure framework to assess the continuing costs of existing programmes; and identifying the resultant “fiscal space” through the Paper on Budget Strategy. The process for allocating resources is then described, including the “Budget Call”, the submission and review of proposals, the role of the central ministry and the line ministries, and finally the role of Congress, constitutional restrictions, and the nature of executive-legislative relations.
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  • 2
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-31
    ISSN: 1681-2336
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 2, p. 1-31
    Keywords: Governance ; Indonesia
    Abstract: This article discusses Indonesia’s economic and fiscal performance following the 1997/98 financial crisis and the transition to democracy, as well as the budget formulation process and the role of Parliament. Aspects of budget implementation are discussed throughout the article. Jón R. Blöndal, Ian Hawkesworth and Hyun-Deok Choi
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  • 3
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-64
    ISSN: 1681-2336
    Language: English
    Pages: 64 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 8, no. 2, p. 1-64
    Keywords: Governance ; Australia
    Abstract: This review of budgeting in Australia concentrates on the national government only. The article first discusses Australia’s recent economic and fiscal performance and then focuses on the budget formulation process. After a discussion of the role of the Parliament, the article reviews various aspects of budget implementation and management. The article concludes with a special section on Australia’s efforts to eliminate “red tape” within government. This review was undertaken in September 2007; following the election of a new government in Australia in November 2007, some new policies are highlighted, encompassing budget formulation, processes, accounting and management.
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  • 4
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    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 2, p. 7-49
    ISSN: 1684-3525
    Language: French
    Pages: 44 p
    Parallel Title: Parallelausg. Budgeting in Chile
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-49
    Keywords: Governance ; Chile
    Abstract: En juin 2003, la direction du budget du ministère chilien des finances a demandé à l’OCDE de procéder à un examen de la procédure budgétaire du Chili, selon des modalités analogues à celles qui s’appliquent aux pays membres. L’OCDE a satisfait à cette requête, parce que le Chili a depuis longtemps le statut d’observateur au sein du Groupe de travail des Hauts responsables du budget et en raison du vif intérêt exprimé par les membres du Groupe à l’égard des pratiques budgétaires chiliennes.
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  • 5
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 3, p. 1-37
    ISSN: 1681-2336
    Language: English
    Pages: 38 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 3, p. 1-37
    Keywords: Governance ; Austria
    Abstract: This article discusses budgeting institutions, processes and practices at the federal level in Austria. Separate sections are devoted to the budget formulation process, the role of parliament, and various aspects of budget implementation and government management issues. Each section highlights the government’s reform agenda and current practices, and analyses the two vis-à-vis OECD best practices.
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  • 6
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 7-45
    ISSN: 1681-2336
    Language: English
    Pages: 40 p
    Parallel Title: Parallelausg. La procédure budgétaire au Chili
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 2, p. 7-45
    Keywords: Governance ; Chile
    Abstract: In June 2003, the Budget Office of the Ministry of Finance of Chile requested the OECD to carry out a review of the Chilean budgeting system in a similar fashion as it does for its member countries. The OECD responded positively to this request, recognising that Chile is an established observer of the OECD Working Party of Senior Budget Officials and recognising the strong interest in the Chilean budgeting system expressed by members of the Working Party.
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  • 7
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 103-119
    ISSN: 1681-2336
    Language: English
    Pages: 19 p
    Parallel Title: Parallelausg. Questions soulevées par la budgétisation sur la base des droits constatés
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 103-119
    Keywords: Governance
    Abstract: There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions – most frequently for the recording of interest on the public debt and employee pension costs.
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  • 8
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 121-142
    ISSN: 1684-3525
    Language: French
    Pages: 23 p
    Parallel Title: Parallelausg. Issues in Accrual Budgeting
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 121-142
    Keywords: Governance
    Abstract: Il apparaît qu’un consensus de plus en plus large se dégage, parmi les pays membres de l'OCDE, sur les mérites de l’adoption de la comptabilité sur la base des droits constatés dans le secteur public.
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  • 9
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 57-91
    ISSN: 1684-3525
    Language: French
    Pages: 36 p
    Parallel Title: Parallelausg. Budgeting in Denmark
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 57-91
    Keywords: Governance ; Denmark
    Abstract: Le Danemark dispose d’un secteur public très important, et cela depuis longtemps. Il représente actuellement plus de 56 % du PIB, soit la proportion la plus élevée de tous les pays membres à l’exception de la Suède.
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  • 10
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 49-79
    ISSN: 1681-2336
    Language: English
    Pages: 33 p
    Parallel Title: Parallelausg. La procédure budgétaire au Danemark
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 49-79
    Keywords: Governance ; Denmark
    Abstract: Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden.
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  • 11
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 1, p. 45-85
    ISSN: 1681-2336
    Language: English
    Pages: 42 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 6, no. 1, p. 45-85
    Keywords: Governance ; Singapore
    Abstract: The public finance system of Singapore consists of four “pillars”: the budget sector itself; the Central Provident Fund; the government investment agencies; and various special funds not consolidated into the budget. The budget process is characterised by close interministerial co-operation and the use of constitutional fiscal rules, spending ceilings for ministries (“block budgets”), across-the-board budget extractions (spending cuts), endowment funds, central manpower controls, and continual underspending. Parliament has a limited role. The President of the Republic has an important role as “fiscal guardian”. The article describes these particular features of the Singapore budget process, and discusses other elements of budget implementation and government management such as the organisational structure of the government, the execution of budget appropriations, personnel management, financial management and reporting, and performance and results initiatives.
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  • 12
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 79-106
    ISSN: 1681-2336
    Language: English
    Pages: 29 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 1, p. 79-106
    Keywords: Governance
    Abstract: Market-type mechanisms are defined as “encompassing all arrangements where at least one significant characteristic of markets is present.” In the area of service provision, the prime instruments include outsourcing (contracting out), publicprivate partnerships (PPPs) and vouchers. This article describes each instrument, surveys its use in OECD countries, analyses the key issues involved, and offers an overall assessment.
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  • 13
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 3, p. 7-36
    ISSN: 1681-2336
    Language: English
    Pages: 31 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 3, p. 7-36
    Keywords: Governance ; Thailand
    Abstract: Thailand has a sophisticated budget formulation process which has delivered solid fiscal results over time. This article discusses aspects of the budget process, including strategic performance budgeting, central development planning, the steps in the budget preparation timetable, and the roles of the spending ministries, the Bureau of the Budget and the Central Fund.
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  • 14
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 105-117
    ISSN: 1681-2336
    Language: English
    Pages: 16 p
    Parallel Title: Parallelausg. L'investissement dans les actifs financiers privés pour répondre à des besoins à long terme
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 105-117
    Keywords: Governance
    Abstract: In preparation for the 2002 meeting of the OECD Working Party of Senior Budget Officials, an ad hoc Meeting on Investing in Private Financial Assets to Address Longer Term Needs was held in Paris on 4-5 April 2002. Eight countries participated in the meeting with case studies of their national experiences: Australia, Canada, Chile, the Netherlands, New Zealand, Norway, the United Kingdom and the United States. France attended the meeting as well. The meeting was chaired by Mr. Paul Posner, Managing Director, General Accounting Office, United States...
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  • 15
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 4, p. 7-25
    ISSN: 1681-2336
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. La réforme budgétaire dans les pays membres de l'OCDE : Tendances communes
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 4, p. 7-25
    Keywords: Governance
    Abstract: From the early 1990s, the fiscal position of OECD member countries improved steadily each year, from a deficit of 5% of GDP for member countries as whole in 1993 to a perfect balance in the year 2000, i.e. neither a deficit nor a surplus. In 2001, member countries experienced a deficit of 1% of GDP. Table 1 depicts the general government financial balances of selected OECD member countries. This goes to show the historical pattern in member countries: achieving fiscal consolidation is a slow process and successes in fiscal consolidation can quickly dissipate. A very short time ago, several OECD member countries believed that they were on a long-term track for fiscal surpluses; the era of deficits had been overcome. This did not turn out to be the case; surpluses turned out to be a very short-lived phenomenon for many countries.
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  • 16
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    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 2, p. 7-62
    ISSN: 1684-3525
    Language: French
    Pages: 58 p
    Parallel Title: Parallelausg. Budgeting in the United States
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 7-62
    Keywords: Governance ; United States
    Abstract: Le processus budgétaire de l’administration fédérale des États-Unis est différent de celui des autres pays membres de l’OCDE. La raison en est la division rigoureuse des pouvoirs qui caractérise le régime constitutionnel américain de même qu’un long parcours historique marqué par l’ajout successif de nouvelles institutions. Le processus budgétaire présidentiel a commencé à se développer au début du siècle précédent. Il a été codifié pour la première fois en 1921 dans une loi intitulée Budget and Accounting Act, laquelle exigeait que le Président soumette au Congrès un budget pour le gouvernement et créait le Bureau of the Budget, devenu depuis l’Office of Management and Budget (OMB). Dans les années 70, le Congrès a modifié son propre processus budgétaire au moyen d’une loi intitulée Congressional Budget and Impoundment Control Act. Adoptée en 1974, cette loi créait la résolution budgétaire du Congrès et établissait le Congressional Budget Office (CBO). Une nouvelle institution s’est ajoutée au cours des années 1980 dans le but de contrôler le déficit. Il s’agit de la loi intitulée Balanced Budget and Emergency Deficit Control Act, connue sous le nom de Loi Gramm-Rudman-Hollings qui a été adoptée en 1985. Elle a été modifiée en profondeur en 1990 par la Budget Enforcement Act...
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  • 17
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 2, p. 7-53
    ISSN: 1681-2336
    Language: English
    Pages: 49 p
    Parallel Title: Parallelausg. La budgétisation aux États-Unis
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 7-53
    Keywords: Governance ; United States
    Abstract: The budgetary process in the United States federal government is different from that in other OECD member countries. This is a consequence of the strict separation of powers that characterises the American constitutional system and of a long historical development in which new layers of institutional innovation were successively added to existing ones. The presidential budgetary process started to develop in the beginning of the previous century. Its first codification took place in the Budget and Accounting Act of 1921, which required that the President submit a budget for the government to Congress and created the Bureau of the Budget, now the Office of Management and Budget (OMB). In the 1970s, Congress changed its own budgetary process through the Congressional Budget and Impoundment Control Act of 1974, which created the Congressional Budget Resolution and established the Congressional Budget Office. Another layer of innovation was added during the 1980s with the aim of controlling the deficit. This began with the Balanced Budget and Emergency Deficit Control Act of 1985, commonly known as the Gramm-Rudman-Hollings Act, which in 1990 was fundamentally amended by the Budget Enforcement Act...
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  • 18
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 4, p. 7-27
    ISSN: 1684-3525
    Language: French
    Pages: 23 p
    Parallel Title: Parallelausg. Budget reform in OECD member countries: Common trends
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 4, p. 7-27
    Keywords: Governance
    Abstract: Depuis le début des années 90, la situation budgétaire des pays membres de l’OCDE s’est améliorée régulièrement chaque année, passant d’un déficit de 5 % du PIB pour l’ensemble des pays membres en 1993 à un équilibre parfait (sans déficit, ni excédent) en l’an 2000. L’année passée, les pays membres ont enregistré un déficit de 1 % du PIB. Le tableau 1 expose l’équilibre financier des administrations publiques dans quelques pays membres de l’OCDE. Il veut montrer l’évolution historique dans les pays membres : l’assainissement des finances publiques est une entreprise de longue haleine dont les résultats sont précaires. Naguère, plusieurs pays membres de l’OCDE pensaient qu’ils enregistreraient des excédents budgétaires longtemps encore, que l’époque des déficits était révolue. Il n’en a rien été : la série des excédents s’est avérée très éphémère dans de nombreux pays.
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  • 19
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 121-134
    ISSN: 1684-3525
    Language: French
    Pages: 16 p
    Parallel Title: Parallelausg. Investing in private financial assets to address longer-term needs
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 121-134
    Keywords: Governance
    Abstract: Dans le cadre de la réunion en juin 2002 du Groupe de travail des hauts fonctionnaires du budget de l’OCDE, une réunion ponctuelle, consacrée aux investissements dans les actifs financiers privés pour répondre aux besoins à long terme, a été tenue à Paris les 4 et 5 avril 2002...
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  • 20
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 1, p. 109-146
    ISSN: 1684-3525
    Language: French
    Pages: 40 p
    Parallel Title: Parallelausg. Budgeting in Brazil
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 109-146
    Keywords: Governance ; Brazil
    Abstract: Au cours de sa visite au siège de l’OCDE à Paris en septembre 2002, M. Guilherme DIAS, ministre du Plan, du Budget et de la Gestion a demandé à l’OCDE de réaliser, pour le système budgétaire brésilien, une étude semblable à celles qui sont réalisées pour ses pays membres. L’OCDE a répondu favorablement à cette requête en reconnaissant que le Brésil est un observateur bien établi auprès du Groupe de travail des hauts responsables du budget de l’OCDE et un partenaire clé du programme global de l’OCDE de coopération avec les pays non membres. En raison du temps limité alloué à la réalisation de cette étude, il a été décidé que le rapport n’aborderait pas le système de fédéralisme budgétaire du Brésil.
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  • 21
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 1, p. 97-131
    ISSN: 1681-2336
    Language: English
    Pages: 37 p
    Parallel Title: Parallelausg. La budgétisation au Brésil
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 97-131
    Keywords: Governance ; Brazil
    Abstract: During his September 2002 visit to OECD Headquarters in Paris, Mr. Guilherme DIAS, the Minister of Planning, Budget and Management, requested the OECD to carry out a review of the Brazilian budgeting system in a similar fashion as it does for its member countries.The OECD responded positively to this request, recognising that Brazil is an established observer of the OECD Working Party of Senior Budget Officials and a key partner in the OECD’s overall programme of co-operation with nonmembers.
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  • 22
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 1, p. 47-65
    ISSN: 1684-3525
    Language: French
    Pages: 22 p
    Parallel Title: Parallelausg. Accrual Accounting and Budgeting: Key Issues and Recent Developments
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 47-65
    Keywords: Governance
    Abstract: La comptabilité et la budgétisation sur la base des droits constatés et dans l’optique des paiements sont deux méthodes situées aux antipodes l’une de l’autre. Les pays membres ont traditionnellement appliqué la comptabilité sur la base des paiements dans le secteur public, mais ils ont connu dans ces dernières années une tendance forte les amenant à se tourner vers la comptabilité sur la base des droits constatés. Environ la moitié des pays membres ont adopté à des degrés divers la comptabilité sur la base des droits constatés. Les tableaux indiquent de façon détaillée quelles sont les méthodes pratiquées en la matière dans chaque pays membre. Il est possible d’apporter quelques commentaires généraux sur l’utilisation de la comptabilité et la budgétisation sur la base des droits constatés par les pays membres...
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  • 23
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 1, p. 43-59
    ISSN: 1681-2336
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Comptabilité et budgétisation sur la base des droits constatés : Questions clés et développements récents
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 1, p. 43-59
    Keywords: Governance
    Abstract: Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries...
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  • 24
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 135-173
    ISSN: 1684-3525
    Language: French
    Pages: 41 p
    Parallel Title: Parallelausg. Budgeting in Finland
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 135-173
    Keywords: Governance ; Finland
    Abstract: Le budget est le plus fondamental et le plus important de tous les documents du gouvernement. Sur le plan économique, c’est le document primordial dans la mesure où il répartit une part appréciable (plus de la moitié dans certains pays membres) du Produit intérieur brut d’une nation. C’est également le document programmatique majeur car c’est dans le budget que les gouvernements fixent concrètement leurs priorités par le biais de la répartition des masses financières. Il constitue le document primordial du point de vue de la gestion puisque c’est dans le contexte du budget que les aspects opérationnels essentiels des ministères et des agences sont déterminés. Le budget représente en outre l’architecture de base des décisions et des prises de responsabilité au sein du gouvernement. Le dessein de cette archi tecture a une incidence signif icative sur la performance gouvernementale dans son ensemble...
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  • 25
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 119-152
    ISSN: 1681-2336
    Language: English
    Pages: 36 p
    Parallel Title: Parallelausg. La procédure budgétaire en Finlande
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 119-152
    Keywords: Governance ; Finland
    Abstract: The budget is the most fundamental and important document of governments. It is the key economic document in that it allocates a significant share of a nation’s gross domestic product, over half in some OECD member countries. It is the key program policy document in that governments establish their policy priorities in concrete terms in the budget through the allocation of funding. It is the key management document in that the basic operational aspects of government ministries and agencies are established in the context of the budget. Furthermore, the budget provides the basic architecture for overall decision-making and accountability in government. This architectural design has a significant impact on overall government performance.
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  • 26
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 3, p. 43-80
    ISSN: 1681-2336
    Language: English
    Pages: 39 p
    Parallel Title: Parallelausg. Le processus budgétaire aux Pays-Bas
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 43-80
    Keywords: Governance ; Netherlands
    Abstract: The budget formulation process in the Netherlands operates in two very distinct phases. The first phase occurs when a new government takes power and it establishes its overall budgetary policy for its term of office. This is done in explicit terms, rather than being a general statement of intent. The second phase then occurs annually, as the government’s overall budgetary policy is translated into operational terms for all of the government’s various activities...
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  • 27
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    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 3, p. 51-93
    ISSN: 1684-3525
    Language: French
    Pages: 45 p
    Parallel Title: Parallelausg. Budgeting in the Netherlands
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 51-93
    Keywords: Governance ; Netherlands
    Abstract: Le processus d’élaboration du budget se déroule, aux Pays-Bas, en deux temps bien distincts. Le premier prend place au moment où le nouveau gouvernement entre en fonction et adopte une politique budgétaire pour l’ensemble de son mandat. Cette procédure est ainsi réalisée en termes explicites ; elle n’est donc pas une déclaration générale d’intentions. Le second temps se déroule par la suite à un rythme annuel, au fur et à mesure où la politique budgétaire d’ensemble du gouvernement est traduite en termes opérationnels, pour toutes les activités de l’État...
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  • 28
    Online Resource
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 2, p. 39-82
    ISSN: 1681-2336
    Language: English
    Pages: 45 p
    Parallel Title: Parallelausg. La procédure budgétaire au Canada
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 2, p. 39-82
    Keywords: Governance ; Canada
    Abstract: Canada’s level of indebtedness, as a percentage of GDP, increased from a level lower than the average for OECD Member countries in the early 1980s to a high of 97.6% in 1995. This was a level of debt exceeded only by Italy among G7 nations and Belgium and Greece among the wider OECD community. Fiscal management reached a breaking point in 1994. It was recognised that the fiscal situation had reached crisis proportions and strong corrective measures were needed. Today, Canada is enjoying a budget surplus and is repaying debt. This paper surveys these developments.
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  • 29
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 1, p. 27-57
    ISSN: 1681-2336
    Language: English
    Pages: 32 p
    Parallel Title: Parallelausg. La procédure budgétaire en Suède
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 27-57
    Keywords: Governance ; Sweden
    Abstract: From enjoying the largest budget surpluses of any OECD Member country in the late 1980s, Sweden went into having the largest budget deficits of any OECD Member country in the early 1990s, which were accompanied by a massive increase in government debt. In a span of just five years, the level of debt had nearly doubled. However, by the late 1990s, the budget had been brought back to balance and Sweden is now enjoying significant surpluses again.
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  • 30
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 1, p. 31-64
    ISSN: 1684-3525
    Language: French
    Pages: 35 p
    Parallel Title: Parallelausg. Budgeting in Sweden
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 31-64
    Keywords: Governance ; Sweden
    Abstract: Alors qu’elle bénéficiait des plus forts excédents budgétaires de tous les pays Membres de l’OCDE à la fin des années 80, la Suède a enregistré ensuite les déficits budgétaires les plus élevés de tous les pays Membres de l’OCDE. Ces énormes déficits se sont accompagnés d’une hausse massive de la dette publique. En cinq ans à peine, le niveau de la dette brute s’est accru de moitié. Cependant, vers la fin des années 90, l’équilibre budgétaire a été rétabli et maintenant elle bénéficie de nouveau d’excédents importants.
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  • 31
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 2, p. 43-91
    ISSN: 1684-3525
    Language: French
    Pages: 50 p
    Parallel Title: Parallelausg. Budgeting in Canada
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 2, p. 43-91
    Keywords: Governance ; Canada
    Abstract: La dette publique du Canada exprimée en proportion du PIB, qui était inférieure à la moyenne des pays Membres de l’OCDE au début des années 80, a augmenté par la suite, culminant à 97.6 % en 1995. Seules l’Italie, à l’intérieur du G- 7, et la Grèce ainsi que la Belgique, dans la communauté de l’OCDE, avaient une dette plus élevée en proportion de leur PIB. Au plan de la gestion budgétaire, le point tournant est survenu en 1994. On a compris alors que la situation financière était en voie de se muer en crise, et que des mesures rigoureuses s’imposaient. Aujourd’hui, le Canada enregistre un excédent budgétaire et rembourse sa dette. Le présent rapport retrace le fil de ces événements.
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