From Program to Performance Budgeting: The Challenge for Emerging Economies
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the ""new"" performance budgeting model, increasingly being applied in industrial countries. By identifying its main comp...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2003
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| Schriftenreihe: | IMF Working Papers
Working Paper no. 03/169 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the ""new"" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model |
| Beschreibung: | 1 Online-Ressource (28 p) |
| ISBN: | 1451858361 9781451858365 |
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| index_date | 2024-07-03T20:13:23Z |
| indexdate | 2024-07-10T09:35:31Z |
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| spelling | Diamond, Jack Verfasser aut From Program to Performance Budgeting The Challenge for Emerging Economies Diamond, Jack Washington, D.C International Monetary Fund 2003 1 Online-Ressource (28 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper no. 03/169 Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the ""new"" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model Online-Ausg http://elibrary.imf.org/view/IMF001/02674-9781451858365/02674-9781451858365/02674-9781451858365.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Diamond, Jack From Program to Performance Budgeting The Challenge for Emerging Economies |
| title | From Program to Performance Budgeting The Challenge for Emerging Economies |
| title_auth | From Program to Performance Budgeting The Challenge for Emerging Economies |
| title_exact_search | From Program to Performance Budgeting The Challenge for Emerging Economies |
| title_exact_search_txtP | From Program to Performance Budgeting The Challenge for Emerging Economies |
| title_full | From Program to Performance Budgeting The Challenge for Emerging Economies Diamond, Jack |
| title_fullStr | From Program to Performance Budgeting The Challenge for Emerging Economies Diamond, Jack |
| title_full_unstemmed | From Program to Performance Budgeting The Challenge for Emerging Economies Diamond, Jack |
| title_short | From Program to Performance Budgeting |
| title_sort | from program to performance budgeting the challenge for emerging economies |
| title_sub | The Challenge for Emerging Economies |
| url | http://elibrary.imf.org/view/IMF001/02674-9781451858365/02674-9781451858365/02674-9781451858365.xml |
| work_keys_str_mv | AT diamondjack fromprogramtoperformancebudgetingthechallengeforemergingeconomies |