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  • Hawkesworth, Ian  (11)
  • Ruffner, Michael  (11)
  • Paris : OECD Publishing  (22)
  • Governance  (22)
  • 1
    Online Resource
    Online Resource
    Overview of public governance of public-private partnerships in the Russian Federation (2016)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 15, no. 1, p. 9-30 | volume:15 | year:2016 | number:1 | pages:9-30
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 15, no. 1, p. 9-30
    Angaben zur Quelle: volume:15
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-30
    Keywords: Finance and Investment ; Governance ; Russian Federation
    Abstract: Good infrastructure is crucial to a country’s development and continued success. Russia’s developmental goals require new and upgraded infrastructure throughout its territory. Private investment in capital projects will be vital for Russia to meet these goals. To facilitate private investment, the Russian government has embarked on a series of reforms aimed at improving the investment climate and creating a robust institutional framework for private sector participation in concessions and Public-Private Partnerships (PPPs). The OECD’s 2012 Council Recommendation on Principles for Public Governance of Public-Private Partnerships (the PPP Recommendation) aims to support governments facing trade-offs between three demands inherent in a PPP project process. This article provides an overview of the alignment of the policies of the Russian Federation in the area of public governance of PPPs with these recommendations. JEL classification: H41, H54, H57 Keywords: Council recommendations, public private partnerships, Russian Federation, value for money
    DOI: 10.1787/budget-15-5jm3rx2q6mzs
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  • 2
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    Budgeting levers, strategic agility and the use of performance budgeting in 2011/12 (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 1, p. 105-140 | volume:13 | year:2013 | number:1 | pages:105-140
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 1, p. 105-140
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:105-140
    Keywords: Finance and Investment ; Governance
    Abstract: Governments need to be able to quickly and flexibly reallocate resources from one priority to another. This article addresses this dimension of strategic agility in terms of managing the reallocation of resources in the public sector through the use of various budgetary tools. The focus is on recent fiscal consolidation efforts, the use of performance information and spending reviews, and automatic productivity cuts. This article draws on the OECD survey on performance and results that was conducted in 2011/12; the data are accurate as of November 2012.
    DOI: 10.1787/budget-13-5k3ttg15bs31
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  • 3
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    Selected budgeting issues in Chile : Performance budgeting, medium-term budgeting, budget flexibility (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 12, no. 3, p. 1-39 | volume:12 | year:2013 | number:3 | pages:1-39
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 12, no. 3, p. 1-39
    Angaben zur Quelle: volume:12
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-39
    Keywords: Finance and Investment ; Governance ; Chile
    Abstract: The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and fiscal rules), and flexibility and efficiency in budget execution. Chile’s situation as of May 2012 was analysed in the light of OECD country best practices at the annual meeting of the OECD network on performance and results in November 2012, and the article makes several suggestions for reform. JEL classification: H610 Keywords: Chile, budget structure, programme classification, formula-based performance budgeting, performance-based budgeting, evaluation, fiscal space, productivity savings mechanism, medium-term budgeting framework, MTBF, longterm projections
    DOI: 10.1787/budget-12-5k44tpx5bl48
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  • 4
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    Capital budgeting and procurement practices (2013)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 1, p. 57-104 | volume:13 | year:2013 | number:1 | pages:57-104
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 1, p. 57-104
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:57-104
    Keywords: Finance and Investment ; Governance
    Abstract: Capital investment is a key function of government. However, for a number of reasons it has proven difficult for governments to ensure that capital investment represents value for money, is affordable, and is budgeted and accounted for in a prudent and transparent manner. This article discusses these challenges facing governments. Using the findings of a survey conducted among OECD countries and enhanced engagement countries in 2012, this article provides an overview of what governments are doing with respect to planning and prioritisation, procurement, construction, operation and management, monitoring and evaluation, and budgeting and accounting for capital projects. The article concludes with a number of recommendations for capital budgeting and procurement. JEL classification: H400, H540, H570 Keywords: Capital investment, capital budgeting, capital projects, value for money, budgeting systems, accounting systems, transparency, procurement, public-private partnerships, PPPs, TIP, traditional infrastructure procurement
    DOI: 10.1787/budget-13-5k3w580lh1q7
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  • 5
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    How To Attain Value for Money : Comparing PPP and Traditional Infrastructure Public Procurement (2011)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 11, no. 1, p. 91-146
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 56 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-146
    Keywords: Finance and Investment ; Governance
    Abstract: Governments increasingly use public-private partnerships (PPPs) to pursue value for money. However, value for money is (or at least, should be) the driving force behind traditional infrastructure procurement. Therefore, any project, whether it is a PPP or a traditionally procured project, should be undertaken only if it creates value for money. It seems that the choice between using a PPP or traditional procurement should be simple: governments should prefer the method that creates the most value for money. However, in practice the value-for-money objective is very often blurred, and the choice between using a PPP and traditional infrastructure procurement may be skewed by factors other than value for money. Some factors skew choice towards traditional procurement, while others skew it towards PPPs. Drawing on the results of a questionnaire sent to all OECD and some non-OECD countries, this article considers the various factors that may skew this choice and thereby undermine the pursuit of value for money. The results of the questionnaire point especially to differences in the range and complexity of the ex ante and ex post value-for-money tests that some governments apply to PPPs and traditionally procured infrastructure projects. However, accounting standards, political preferences for or against PPPs, and the strength of public sector unions also play, among others, a role in skewing incentives and affecting choice in some countries. The findings of the questionnaire are augmented by four case studies setting out the procurement processes for PPPs and traditional infrastructure procurement in France, Germany, Korea and the United Kingdom. With the focus on the attainment of value for money and by exploring the issues raised in the responses to the questionnaire, this article sets out some good practices that will align the requirements for these two types of procurement and remove possible perverse incentives that favour one over the other. JEL classification: H400, H440, H540, H570 Keywords: value for money, public-private partnerships, PPPs, traditional public procurement, infrastructure, public choice
    DOI: 10.1787/budget-11-5kg9zc0pvq6j
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  • 6
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    La procédure budgétaire en Roumanie (2009)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 4, p. 31-63
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 35 p
    Parallel Title: Parallelausg. Budgeting in Romania
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 4, p. 31-63
    Keywords: Governance ; Romania
    Abstract: La présente étude sur le système budgétaire roumaine fait partie intégrante du Projet sur le budget du Groupe de travail des Hauts responsables du budget. Le projet sur le budget vise à mettre en place et renforcer des réseaux régionaux de hauts responsables du budget en dehors de la zone de l’OCDE. Cette étude a servi de base à l’examen du système budgétaire roumaine lors de la première réunion du réseau des hauts responsables du budget d’Europe centrale et orientale, les 10 et 11 novembre 2004 à La Haye.
    DOI: 10.1787/budget-v4-art15-fr
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  • 7
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    Budgeting in Indonesia (2009)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-31
    Details
    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
    DOI: 10.1787/budget-9-5ks72wv89p48
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  • 8
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    Budgeting in Russia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 58 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. 1-58
    Keywords: Governance ; Russian Federation
    Abstract: Russia’s budgeting procedures have been in transition since the adoption of the Budget Code in 1998. Major revisions of the Code were undertaken in 2003, 2004 and 2007. This article explores the many facets of budgeting in the Russian Federation, including budget formulation, parliamentary approval, budget execution, accounting and auditing, and financial relations between levels of government.
    DOI: 10.1787/budget-v8-art7-en
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  • 9
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    Budgeting in Australia (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 2, p. 1-64
    Details
    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.
    DOI: 10.1787/budget-v8-art9-en
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  • 10
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    Modernisation du secteur public : Moderniser la responsabilité et le contrôle (2008)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 2, p. 141-166
    Details
    ISSN: 1684-3525
    Language: French
    Pages: 27 p
    Parallel Title: Parallelausg. Public Sector Modernisation: Modernising Accountability and Control
    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. 141-166
    Keywords: Governance
    Abstract: Au cours des 15 dernières années, la manière dont l’administration a gardé la maîtrise de nombreuses opérations complexes et son obligation de rendre compte ont évoluées du fait des innovations technologiques, des modifications de la taille et de l’organisation de l’administration ainsi que de l’introduction de la gestion et de la budgétisation axées sur les performances. Le présent document, qui constitue un rapport provisoire, examine les défis et les changements en cours concernant les systèmes de contrôle dans les pays membres de l’OCDE. Des informations plus détaillées sur le sujet seront recueillies au à l’occasion de l’enquête qui sera menée en 2005.
    DOI: 10.1787/budget-v4-art12-fr
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  • 11
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    Budgeting in Greece (2008)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 8, no. 3, p. 1-50
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 50 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. 3, p. 1-50
    Keywords: Governance ; Greece
    Abstract: Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme budgeting pilot in 2008. The article discusses the budget formulation process, the role of Parliament, and various aspects of budget implementation and management. The report concludes with a discussion of accounting, audit and accountability.
    DOI: 10.1787/budget-v8-art12-en
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  • 12
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    Budgeting in Turkey (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 2, p. 7-58
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 54 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. 2, p. 7-58
    Keywords: Governance ; Turkey
    Abstract: The Turkish budget process has three features which set it apart from other OECD countries: a centralised yet fragmented decision-making process; the IMF stand-by agreement as a de facto fiscal rule; and a very detailed line-item classification. This article analyses these features and makes suggestions for policy adjustment to improve effectiveness and efficiency. The article examines all stages of the budget process (preparation, parliamentary approval, execution, and accounting and auditing) and assesses Turkey’s recent rapid progress with reform. The article offers suggestions for next steps and new priorities for Turkey in the light of other OECD country experience.
    DOI: 10.1787/budget-v7-art8-en
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  • 13
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    Budgeting in Hungary (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 6, no. 3, p. 1-61
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 63 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. 3, p. 1-61
    Keywords: Governance ; Hungary
    Abstract: This review of the Hungarian budget process was carried out in May 2006. The review covers budget formulation, budget execution, parliamentary approval, accounting and auditing, and sub-national financing. Hungary has modernised its budget process over the last ten years, first as part of the pre-accession programme and then, since EU accession in 2004, in connection with the Convergence Programme 2005-08. Nevertheless, there remain some shortcomings which include the focus on the actual (non-cyclically adjusted) deficit, the focus on the budget year rather than the medium term, the lack of rules of budgetary discipline, and the lack of transparency concerning forecasts and outcomes. Hungary’s long-term growth record and general economic outlook are good, but institutional reform to correct these shortcomings is important for fiscal consolidation and macroeconomic stability.
    DOI: 10.1787/budget-v6-art14-en
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  • 14
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    Budgeting in Denmark (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 49-79
    Details
    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.
    DOI: 10.1787/budget-v4-art3-en
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  • 15
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    La procédure budgétaire au Danemark (2006)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 57-91
    Details
    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.
    DOI: 10.1787/budget-v4-art3-fr
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  • 16
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    Budgeting in Switzerland (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 37-78
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 43 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. 37-78
    Keywords: Governance ; Switzerland
    Abstract: The Swiss budgeting system is characterised by three special features: the political environment; the debt containment rule; and the nature of the federal budget as a transfer budget. Prominent features of the political environment are direct democracy, consensus and federalism.
    DOI: 10.1787/budget-v5-art3-en
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  • 17
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    Public Sector Modernisation : Modernising Accountability and Control (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 2, p. 123-141
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 20 p
    Parallel Title: Parallelausg. Modernisation du secteur public : Moderniser la responsabilité et le contrôle
    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. 123-141
    Keywords: Governance
    Abstract: How governments keep control over large and complex operations and how they are held to account has changed over the past 15 years because of technological innovations, changes in the size of government, and the introduction of performance budgeting and management. This paper looks at the challenges and changes under way to control systems in OECD member countries. It is an interim report. More comprehensive information on the topic will be gathered in a survey to be completed in 2005.
    DOI: 10.1787/budget-v4-art11-en
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  • 18
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    Budgeting in Romania (2006)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 4, p. 27-54
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 30 p
    Parallel Title: Parallelausg. La procédure budgétaire en Roumanie
    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. 4, p. 27-54
    Keywords: Governance ; Romania
    Abstract: This review of the Romanian budget system was carried out as part of the Budget Project of the Working Party of Senior Budget Officials (SBO). The Budget Project aims to initiate and foster regional networks of Senior Budget Officials outside the OECD area. This review served as a basis for the examination of the Romanian budget system at the first meeting of the network of Senior Budget Officials of Central and Eastern Europe, held on 10-11 November 2004 in The Hague.
    DOI: 10.1787/budget-v4-art20-en
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  • 19
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    Budgeting in the United States (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 2, p. 7-53
    Details
    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...
    DOI: 10.1787/budget-v3-art8-en
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  • 20
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    La budgétisation aux États-Unis (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 2, p. 7-62
    Details
    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...
    DOI: 10.1787/budget-v3-art8-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 21
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    Budgeting in Finland (2003)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 119-152
    Details
    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.
    DOI: 10.1787/budget-v2-art12-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 22
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    La procédure budgétaire en Finlande (2003)
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 135-173
    Details
    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...
    DOI: 10.1787/budget-v2-art12-fr
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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