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Budget system reform in emerging economies [[Book] :]the challenges and the reform agenda / Jack Diamond.

Von: Diamond, Jack, 1946-.
Materialtyp: materialTypeLabelBuchReihen: Occasional paper (International Monetary Fund): 245Verlag: Washington, DC : International Monetary Fund, 2006Beschreibung: vii, 111 p. : ill. ; 28 cm.ISBN: 1589064747.Schlagwörter: Budget process -- OECD countries | Budget process -- Developing countries | Program budgeting -- OECD countries | Program budgeting -- Developing countries | Expenditures, Public | Accrual basis accounting -- OECD countries | Accrual basis accounting -- Developing countriesDDC-Klassifikation: 352.48 Online-Ressourcen: Table of contents only
Inhalte:
Overview -- The strategy for budget system reform in emerging market economies -- Moving from program to performance budgeting -- Introducing a performance management framework -- Establishing basic public expenditure management thresholds -- Moving from cash to accrual accounting -- The institutional framework for budget system reform -- Managing the reform process.
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Includes bibliographical references (p. 104-109).

Overview -- The strategy for budget system reform in emerging market economies -- Moving from program to performance budgeting -- Introducing a performance management framework -- Establishing basic public expenditure management thresholds -- Moving from cash to accrual accounting -- The institutional framework for budget system reform -- Managing the reform process.

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