Programme Budgeting in OECD countries:

This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws attention to the danger in overloading the document...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser: Kraan, Dirk-Jan (VerfasserIn)
Format: Elektronisch Buchkapitel
Sprache:English
Veröffentlicht: Paris OECD Publishing 2008
Schlagworte:
Online-Zugang:DE-384
DE-473
DE-824
DE-29
DE-739
DE-355
DE-20
DE-1028
DE-1049
DE-521
DE-861
DE-898
DE-92
DE-91
DE-573
DE-19
URL des Erstveröffentlichers
Zusammenfassung:This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws attention to the danger in overloading the documentation with performance information that plays no role in the budget process and thereby detracts from transparency rather than enhancing it
Beschreibung:1 Online-Ressource (42 Seiten)
DOI:10.1787/budget-v7-art18-en

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