经济合作与发展组织
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作者:Delphine Moretti , Scherie Nicol , Emeline Denis ...
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.107-169
摘要:The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends tha...
作者:Daniel Acquah , Katazyna Lisek , Stephane Jacobzone ...
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.171-197
摘要:This case study represents the first in a planned series of studies on the ‘The Role of Evidence Informed Policy Making in Delivering in Performance’. The case study is based on both interviews with key stakeholders and desk research. It focuses on the social investment appr...
作者:Camila Vammalle , Ana Maria Ruiz Rivadeneira , OCDE
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.171-197
摘要:Uruguay is the only country in the world which has a five-year budget. A budget is prepared by each new government taking office and voted within 6 months of its swearing in, for the whole five-year government term. Each year, an annual revision (“budget update”) takes place...
作者:Chunsoon Kim , OCDE
来源:[J].OECD Journal on Budgeting, 2019, Vol.18 (3)
摘要:This paper aims to study the distribution of fiscal power between the legislature and the executive in each of the 70 countries analysed - by comparing Legislative Budget Institutions of 70 countries. This paper also provide practical insights for developing financial strategies ...
作者:Ivor Beazley , Ronnie Downes , Scherie Nicol ...
来源:[J].OECD Journal on Budgeting, 2019, Vol.18 (3), pp.9-80
摘要:The Republic of Kazakhstan is the largest economy in central Asia, and one of the fastest growing in the region. Having benefited from oil wealth as well as a diversifying and liberalised economy, Kazakhstan envisages a progressive modernisation of the political, administrative a...
作者:Ivor Beazley , OCDE
来源:[J].OECD Journal on Budgeting, 2019, Vol.18 (3)
摘要:Financial management is a critical capability for governments, enabling them to deliver on their priorities and fulfil promises made to parliament and citizens. Skilled human resources are the foundation of these capabilities. The Organisation for Economic Cooperation and De...
作者:Joseph Capuno , Ana Maria Ruiz Rivadeneira , Ivor Beazley ...
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.93-149
摘要:The Philippines has placed a strong emphasis on achieving Universal Health Coverage. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to impr...
作者:Sierd Hadley , Dirk-Jan Kraan , Bryn Welham ...
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.151-195
摘要:This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to top-down budgeting. This transition ha...
作者:Delphine Moretti , Dirk-Jan Kraan , OCDE
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.8-72
摘要:During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.
作者:Soonhee Kim , Junesoo Lee , Jooho Lee ...
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.73-92
摘要:Over the past decades, leaders and citizens in many countries have lamented the lack of transparency in government and declining citizens’trust in government. South Korea is not an exception. In order to restore trust in government, the Korean government has made considerabl...

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