经济合作与发展组织
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作者:Delphine Moretti , Tim Youngberry
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (1), pp.114-166OECD
摘要:After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raise...
作者:Bernard Omollo
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (1), pp.167-201OECD
摘要:Public Financial Management (PFM) reform is a central fiscal policy feature. However, previous studies and reforms in developing countries have been mixed, with literature mainly taking two broad approaches: Descriptive studies seeking to explain the types of reforms undertaken, ...
作者:Ronnie Downes , Lisa von Trapp , Juliane Jansen
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (1), pp.9-88OECD
摘要:Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet t...
作者:Jan van Helden , Christoph Reichard
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (1), pp.91-113OECD
摘要:This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries sha...
作者:Ronnie Downes , Emilie Gay , Dirk-Jan Kraan
来源:[J].OECD Journal on Budgeting, 2018, Vol.17 (3), pp.9-93OECD
摘要:Despite being one of the newest countries in the world today, Timor-Leste has made great progress in building its institutions and economic capacity.With international support, Timor-Leste aims to improve its public financial management systems according to global benchmarks...
作者:Chris James , Michael Gmeinder , Ana Maria Ruiz Rivadeneira ...
来源:[J].OECD Journal on Budgeting, 2018, Vol.17 (3), pp.95-126OECD
摘要:South Africa has made substantial progress in developing its health care system since 1994. Universal access is a fundamental principle of the Constitution and health sector policies, and health outcomes have improved on aggregate. However, health inequities remain an important c...
作者:Joseph White
来源:[J].OECD Journal on Budgeting, 2018, Vol.17 (3), pp.129-178OECD
摘要:There is a growing tendency, among central budget-makers and commentators, to argue budgets should be made for the long-term, rather than the traditional annual budget. This tendency is especially strong in the United States, where it has become virtually a conventional wisdom. T...

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