Budget system reform in emerging economies : the challenges and the reform agenda

＜図書＞
Budget system reform in emerging economies : the challenges and the reform agenda

責任表示	Jack Diamond
シリーズ	Occasional paper / International Monetary Fund ; no. 245
データ種別	図書
出版情報	Washington, D.C. : International Monetary Fund , 2006
本文言語	英語
大きさ	vii, 111 p. : ill. ; 28 cm
概要	With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Econ...mic Cooperation and Development (OECD) countries--reforms that emphasize performance and results achieved from the use of public resources. This paper examines the experience of OECD countries in introducing such reforms and assesses whether the same reform strategy be applied to non-OECD countries. It examines how emerging economies should begin such reforms, and how they should be sequenced thereafter. Based on a thorough review of the technical assistance provided by the IMF's Fiscal Affairs Department (FAD) to middle-income countries, this paper will be useful to policymakers and administrators in emerging economies who are contemplating such reforms. 続きを見る
目次	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.

状態	巻次	所蔵場所	請求記号	刷年	文庫名称	資料番号	コメント	予約・取寄	複写申込	自動書庫
		中央図 4C_138‐195 [経済統計資料]	3IMF/O.P./245	2006		017212006000491

一般注記	Includes bibliographical references (p. 104-109)
著者標目	Diamond, Jack
件　名	LCSH:Program budgeting LCSH:Accrual basis accounting. LCSH:Expenditures Public.
分　類	LCC:HJ2031
書誌ID	1001299973
ISBN	1589064747
NCID	BA76803447
巻冊次	ISBN:1589064747
登録日	2009.09.18
更新日	2009.09.18