OECD Journal on Budgeting

Anglais
Frequency
3 times a year
ISSN : 
1681-2336 (en ligne)
ISSN : 
1608-7143 (imprimé)
DOI : 
10.1787/16812336
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

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Articles récents Cacher / Voir les résumés

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  24 fév 2017 Determinants of sound budgeting and financial management practices at the decentralised level of public administration
Ben Smith, Owusu Bempah

This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research.

JEL classification: H6, H51
Keywords: Strategic planning, budgeting and financial management practices                                                          

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  15 fév 2017 Budgeting in Sweden
Ronnie Downes, Delphine Moretti, Trevor Shaw

Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.

Online first
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    http://oecd.metastore.ingenta.com/content/4216431ec003.pdf
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  12 jan 2017 Enhancing the finance function in line ministries
Dirk-Jan Kraan

Despite fulfilling a crucial role in the delivery of public services, the finance function of line ministries has received little attention both in the past and in the present. This paper will focus on the finance function in line ministries, explain why a strong finance function is of paramount importance in the current era of lean and compact government and identify the reforms that need to be implemented in order to make this possible.

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    http://oecd.metastore.ingenta.com/content/4216431ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/enhancing-the-finance-function-in-line-ministries_budget-16-5jg30cchbf5k
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  12 jan 2017 Spending reviews in Ireland – Learning from experience
Fiachra Kennedy, John Howlin

This article examines the Irish experience of spending reviews and seeks to identify key lessons that should enhance the effectiveness of this process both in Ireland and in other OECD countries. Since the beginning of the economic and financial crisis, spending reviews have played an important role in Ireland’s efforts to restore expenditure policy to a more sustainable footing. However, the purpose of future reviews will move from improving the deficit position to ensuring all expenditure is considered when Government is making budget decisions. The purpose of spending reviews is to increase the fiscal space available to government for new, high priority, policies. By systematically examining baseline expenditure using available evidence and data, the increasing tendency to focus only on incremental improvements in expenditure can be countered. Spending reviews should be used to further embed the principles of expenditure efficiency and effectiveness into the wider budget process. This can be facilitated through extending the availability of relevant evaluations and performance information and ensuring such evaluations become central to the budgetary process.

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    http://oecd.metastore.ingenta.com/content/4216431ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/spending-reviews-in-ireland-learning-from-experience_budget-16-5jg30cchf0g0
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  12 août 2016 Review of budget oversight by parliament
Ronnie Downes, Scherie Nicol

Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally.

JEL Classification: H5, H57, H60
Keywords: Budget process, Dáil, Ireland, Oireachtas, parliament, public administration

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/review-of-budget-oversight-by-parliament_budget-16-5jlv0r0g8zd7
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  12 août 2016 Budget reform before and after the global financial crisis
Marc Robinson

Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions.

JEL codes: E62, H12, H50, H55, H61
Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework.

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budget-reform-before-and-after-the-global-financial-crisis_budget-16-5jlvc85w7nkf
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  12 août 2016 Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey
Delphine Moretti

Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future.

JEL Classification: H60, H83
Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/accrual-practices-and-reform-experiences-in-oecd-countries-results-of-the-2016-oecd-accruals-survey_budget-16-5jlv2jx2mtzq
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  27 mai 2016 Performance budgeting practices and procedures
Trevor Shaw

This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms.

JEL classification: H50, H60, H61
Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/performance-budgeting-practices-and-procedures_budget-15-5jlz6rhqdvhh
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  27 mai 2016 Budgeting in Italy
Jón R. Blöndal, Lisa von Trapp, Erik Hammer

Italy is in the process of making significant reforms to its budgeting process. This report provides a comprehensive overview of the Italian budgeting system and the envisaged reforms. It also offers a number of specific recommendations for further consideration as Italy advances its reform agenda. The report has been peer reviewed by OECD Senior Budget Officials.

JEL Classification: H50, H61, H83, O52
Keywords: Italy, Stability Law, spending reviews, medium-term expenditure frameworks

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec003.pdf
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  27 mai 2016 Budget reform in China: Progress and prospects in the Xi Jinping era
Christine Wong

Fiscal reforms were central to the comprehensive programme of reforms announced at the Third Plenum of the 18th Party Congress in November 2013, during the first year of the Xi Jinping administration. One of the significant reforms on focus is public financial management (PFM). The urgency of PFM reform can be traced, paradoxically, to the extraordinary growth experienced by the Chinese economy during the first decade of this century, when easy money and weak accountability gave rise to unprecedented waste, corruption, and a mountain of local government debt.

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec002.pdf
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