Successful development depends in large part on the efficiency, integrity and effectiveness with which the state raises, manages and expends public resources. Improving the rules and institutions governing these activities should be a major component, therefore, of any development approach. Given th...

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Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Paris OECD Publishing 2009
Schriftenreihe:	Better Aid
Schlagworte:	Finances publiques Entwicklungsländer Finanzwirtschaft Economic assistance > Developing countries > Management Economic development projects > Management Endowments > Developing countries > Management Finance, Public International cooperation > Management Öffentlicher Sektor Entwicklungshilfe Finanzmanagement
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Zusammenfassung:	Successful development depends in large part on the efficiency, integrity and effectiveness with which the state raises, manages and expends public resources. Improving the rules and institutions governing these activities should be a major component, therefore, of any development approach. Given that strengthening Public Financial Management (PFM) is at the heart of the Millennium Development Goals, and good governance more generally, the Paris Declaration (2005) seeks to promote joint efforts in this area between donors and partner countries. This report takes stock of progress in strengthening public financial management systems and provides recommendations on how best to facilitate achieving the 2010 targets set out in the Paris Declaration. It sets out the benefits of and rationale for using country systems, assesses progress in meeting the Paris Declaration targets, reviews the landscape of PFM reforms in partner countries, looks at drivers of successful PFM reforms, examines the factors that influence decisions to use country PFM systems, focusing on the perceived risks and their assessment and management, and describes the PEFA (Public Expenditure and Financial Accountability) assessment, which provides information on the quality of a country's PFM system. This report shows that partner countries and donors must strive to build mutual trust and work together in a true partnership for results.--Publisher's description.
Beschreibung:	1 Online-Ressource
ISBN:	9789264056169
DOI:	10.1787/9789264056169-en