全部文献期刊会议图书|学者科研项目
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作者:Schakel Herman Christiaan , Wu Erilia Hao , Jeurissen Patrick
来源:[J].BMC public health(IF 2.076), 2018, Vol.18 (1), pp.300PubMed
摘要:... The impact of budgetary rules and procedures on publicly funded health care might thus be different from other spending categories. In this study we focus on the potential of fiscal rules to contain these costs and their design features.(#br)METHODS(#br)We assess the relation...
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:... Grounded upon the principles of the OECD’s Recommendation on Budgetary Governance and building on existing diagnostic and analytical materials this review performs a fresh assessment of the country’s current financial management systems and outlines a practical “roa...
作者:Jean Claude Mutiganda
来源:[J].Critical Perspectives on Accounting, 2013, Vol.24 (7-8), pp.518-531Elsevier
摘要:Abstract(#br)This paper analyses the impact of the institutionalisation of governance and budgetary policies on the accountability of organisational actors from an institutional and critical realism perspective. The study extends the framework by Burns and Scapens (2000) to criti...
作者:Evangelia G. Balta
来源:[J].Int. J. of Human Rights and Constitutional Studies, 2018, Vol.6 (2), pp.167-178Inderscience 出版公司
摘要:The crisis occurring at a European level in the economic, budgetary and financial area has highlighted the weaknesses and gaps in the original institutional framework of the European economic governance, adding to the belief that, in order to deal directly with the crisis, the Eu...
作者:OECD
来源:[J].OECD Journal on Budgeting, 2019, Vol.18 (3), pp.9-80OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.8-72OECD
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:Camila Vammalle , Ana Maria Ruiz Rivadeneira
来源:[J].OECD Journal on Budgeting, 2017, Vol.16 (3), pp.9-70OECD
摘要:... It analyses Chile’s budgetary practices and procedures in the light of the OECD Recommendation on Budgetary governance, and offers recommendations where improvements could be made.
作者:Camila Vammalle , Ana Maria Ruiz Rivadeneira , Chris James
来源:[J].OECD Journal on Budgeting, 2018, Vol.17 (2), pp.25-64OECD
摘要:... However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources...
作者:Ronnie Downes , Knut Klepsvik , Joung-Jin Jang ...
来源:[J].OECD Journal on Budgeting, 2017, Vol.16 (3), pp.109-209OECD
摘要:... JEL codes: H11, H50, H60, H70Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.
来源:[B].The World Bank2017世界银行集团
摘要:... Sustainable Development Goal 16 promotes just, transparent, and accountable governance, together with inclusive frameworks and peaceful societies, by (1) combating bribery in all its forms; (2) minimizing violent and conflict-related deaths; and (3) supporting the achievement...

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