经济合作与发展组织
期刊
会议
图书
作者:OECD
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.107-169OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.171-197OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2019, Vol.19 (1), pp.171-197OECD
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: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, 2019, Vol.18 (3)OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2019, Vol.18 (3)OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.93-149OECD
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:OECD
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.151-195OECD
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: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:OECD
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.73-92OECD
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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