Performance Budgeting in Poland: An OECD Review
Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2011
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability |
| Beschreibung: | 1 Online-Ressource (51 Seiten) 21 x 28cm. |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061281344 | ||
| 003 | DE-627-1 | ||
| 005 | 20241028114251.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2011 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/budget-11-5kgg8r57tf34 |2 doi | |
| 035 | |a (DE-627-1)061281344 | ||
| 035 | |a (DE-599)KEP061281344 | ||
| 035 | |a (FR-PaOEC)budget-11-5kgg8r57tf34 | ||
| 035 | |a (DE-627-1)061281344 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 100 | 1 | |a Hawkesworth, Ian |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Performance Budgeting in Poland |b An OECD Review |c Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen |
| 264 | 1 | |a Paris |b OECD Publishing |c 2011 | |
| 300 | |a 1 Online-Ressource (51 Seiten) |c 21 x 28cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Poland | |
| 700 | 1 | |a von Trapp, Lisa |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Fjord Nielsen, David |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 11, no. 1, p. 7-57 |
| 773 | 1 | 8 | |g volume:11 |g year:2011 |g number:1 |g pages:7-57 |
| 966 | 4 | 0 | |l DE-862 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/budget-11-5kgg8r57tf34 |m X:OECD |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 966 | 4 | 0 | |l DE-863 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/budget-11-5kgg8r57tf34 |m X:OECD |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC-article | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a AR | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-862 | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061281344 |
|---|---|
| _version_ | 1826942540753928192 |
| adam_text | |
| any_adam_object | |
| author | Hawkesworth, Ian |
| author2 | von Trapp, Lisa Fjord Nielsen, David |
| author2_role | ctb ctb |
| author2_variant | t l v tl tlv n d f nd ndf |
| author_facet | Hawkesworth, Ian von Trapp, Lisa Fjord Nielsen, David |
| author_role | aut |
| author_sort | Hawkesworth, Ian |
| author_variant | i h ih |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061281344 (DE-599)KEP061281344 (FR-PaOEC)budget-11-5kgg8r57tf34 |
| discipline | Wirtschaftswissenschaften |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02508caa a22004092 4500</leader><controlfield tag="001">ZDB-13-SOC-061281344</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20241028114251.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2011 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-11-5kgg8r57tf34</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061281344</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061281344</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)budget-11-5kgg8r57tf34</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061281344</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hawkesworth, Ian</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Performance Budgeting in Poland</subfield><subfield code="b">An OECD Review</subfield><subfield code="c">Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (51 Seiten)</subfield><subfield code="c">21 x 28cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Poland</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">von Trapp, Lisa</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Fjord Nielsen, David</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">OECD Journal on Budgeting</subfield><subfield code="g">Vol. 11, no. 1, p. 7-57</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:11</subfield><subfield code="g">year:2011</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:7-57</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-862</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/budget-11-5kgg8r57tf34</subfield><subfield code="m">X:OECD</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">lizenzpflichtig</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-863</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/budget-11-5kgg8r57tf34</subfield><subfield code="m">X:OECD</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">lizenzpflichtig</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC-article</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-862</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061281344 |
| illustrated | Not Illustrated |
| indexdate | 2025-03-18T14:29:38Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| owner_facet | DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (51 Seiten) 21 x 28cm. |
| psigel | ZDB-13-SOC FWS_PDA_SOC ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Hawkesworth, Ian VerfasserIn aut Performance Budgeting in Poland An OECD Review Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen Paris OECD Publishing 2011 1 Online-Ressource (51 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs in terms of organisational capacity and funding. This article assesses the reform process to date, examines cross-cutting institutional, technical, and strategic issues, and provides a series of recommendations for each stage of the budget process: budget preparation, approval and execution, and reporting, accounting and audit. JEL classification: H500, H610, H830 Keywords: Poland, budget process, performance budgeting system, performance-based budget, PBB, public finance management, allocative efficiency, operational efficiency, multi-year budgeting, transparency, accountability Finance and Investment Governance Poland von Trapp, Lisa MitwirkendeR ctb Fjord Nielsen, David MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 11, no. 1, p. 7-57 volume:11 year:2011 number:1 pages:7-57 |
| spellingShingle | Hawkesworth, Ian Performance Budgeting in Poland An OECD Review Finance and Investment Governance Poland |
| title | Performance Budgeting in Poland An OECD Review |
| title_auth | Performance Budgeting in Poland An OECD Review |
| title_exact_search | Performance Budgeting in Poland An OECD Review |
| title_full | Performance Budgeting in Poland An OECD Review Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen |
| title_fullStr | Performance Budgeting in Poland An OECD Review Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen |
| title_full_unstemmed | Performance Budgeting in Poland An OECD Review Ian, Hawkesworth, Lisa, von Trapp and David, Fjord Nielsen |
| title_short | Performance Budgeting in Poland |
| title_sort | performance budgeting in poland an oecd review |
| title_sub | An OECD Review |
| topic | Finance and Investment Governance Poland |
| topic_facet | Finance and Investment Governance Poland |
| work_keys_str_mv | AT hawkesworthian performancebudgetinginpolandanoecdreview AT vontrapplisa performancebudgetinginpolandanoecdreview AT fjordnielsendavid performancebudgetinginpolandanoecdreview |