Integrating Current and Development Budgets A Four-Dimensional Process
Integrating Current and Development Budgets: A Four-Dimensional Process

For most developing and transition countries, the integration of current and capital (or "development") budgets is a major step towards improved budget management and more effective public finance institutions. Moving to a unified budget, however, can be a technically and managerially dema...

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Bibliographische Detailangaben
1. Verfasser: Webber, David (VerfasserIn)
Format: Elektronisch Buchkapitel
Sprache:English
Veröffentlicht: Paris OECD Publishing 2007
Schlagworte:
Governance
Online-Zugang:DE-384
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Zusammenfassung:For most developing and transition countries, the integration of current and capital (or "development") budgets is a major step towards improved budget management and more effective public finance institutions. Moving to a unified budget, however, can be a technically and managerially demanding task that involves legislative, institutional, budget presentation and expenditure management issues. Countries undertaking this step need to understand each of these dimensions, how they interact with each other, and how they may affect various aspects of the budget system
Beschreibung:1 Online-Ressource (18 Seiten)
DOI:10.1787/budget-v7-art10-en

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