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15 oct 2007
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Article
Français
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Estimations du déficit structurel suisse, 2002 à 2007
Frank Bodmer, Alain Geier, Pages: 87–114
in
Revue de l'OCDE sur la gestion budgétaire
Le nouveau mécanisme budgétaire suisse du « frein à l’endettement » part du principe, ou plutôt vise l’objectif, d’un déficit structurel nul.1 L’ampleur du déficit structurel revêt donc une importance particulière pour la conduite de la politique ...
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15 oct 2007
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Article
Français
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Gérer les deniers publics: Des produits aux résultats – et au-delà
David Webber, Pages: 115–140
in
Revue de l'OCDE sur la gestion budgétaire
La recherche de méthodes plus efficaces de budgétisation et de gestion des finances publiques est un processus continu. Cela tient peut-être au fait que, à l’instar de nombreux secteurs de l’économie, il y aura toujours des protagonistes qui ...
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15 oct 2007
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Article
Français
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Modernisation du secteur public: Moderniser la responsabilité et le contrôle
Michael Ruffner, Joaquin Sevilla, Pages: 141–166
in
Revue de l'OCDE sur la gestion budgétaire
Au cours des 15 dernières années, la manière dont l’administration a gardé la maîtrise de nombreuses opérations complexes et son obligation de rendre compte ont évoluées du fait des innovations technologiques, des modifications de la taille et de ...
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15 oct 2007
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Article
Français
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La procédure budgétaire au Chili
Jón R. Blöndal, Teresa Curristine, Pages: 7–49
in
Revue de l'OCDE sur la gestion budgétaire
En juin 2003, la direction du budget du ministère chilien des finances a demandé à l’OCDE de procéder à un examen de la procédure budgétaire du Chili, selon des modalités analogues à celles qui s’appliquent aux pays membres. L’OCDE a satisfait à ...
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15 oct 2007
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Article
Français
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Pouvoir législatif et contrôle budgétaire en Amérique latine: renforcer le contrôle des finances publiques dans les économies émergentes
Carlos Santiso, Pages: 51–86
in
Revue de l'OCDE sur la gestion budgétaire
Réformer les institutions budgétaires pour une plus grande efficacité des pouvoirs publics est une tâche primordiale dans les économies émergentes. Le renforcement du rôle du Parlement dans le cycle d’élaboration du budget fait partie intégrante du ...
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17 avr 2008
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Article
Anglais
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Programme Budgeting in OECD countries
Dirk-Jan Kraan, Pages: 1–41
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OECD Journal on Budgeting
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 ...
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17 avr 2008
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Article
Anglais
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Performance Budgeting in Canada
Lee McCormack, Pages: 1–18
in
OECD Journal on Budgeting
This article describes the performance budgeting reforms of the government of Canada, the five main lessons learned over the past 30 years, and the current initiatives to strengthen performance measurement for the future.
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17 avr 2008
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Article
Anglais
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Performance Budgeting in Denmark
Rikke Ginnerup, Thomas Broeng Jørgensen, Anders Møller Jacobsen, Niels Refslund, Pages: 1–24
in
OECD Journal on Budgeting
This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting ...
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17 avr 2008
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Article
Anglais
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Performance Budgeting in Korea
John M. Kim, Nowook Park, Pages: 1–11
in
OECD Journal on Budgeting
Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of ...
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17 avr 2008
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Article
Anglais
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Performance Budgeting in the Netherlands
Raphael Debets, Pages: 1–20
in
OECD Journal on Budgeting
This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the ...
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17 avr 2008
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Article
Anglais
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Ageing and the Public Sector: Challenges for Financial and Human Resources
Elsa Pilichowski, Emmanuelle Arnould, Edouard Turkisch, Pages: 1–40
in
OECD Journal on Budgeting
An ageing public service increases fiscal burdens while decreasing immediate capacities to deliver services. In the long run, however, it also offers an opportunity to downsize the public sector workforce if necessary and to change employment ...
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22 jui 2008
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Article
Anglais
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The Dutch fiscal framework: History, current practice and the role of the central planning bureau
Frits Bos, Pages: 1–42
in
OECD Journal on Budgeting
Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics ...
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07 jan 2009
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Article
Anglais
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Budgeting in Portugal
Teresa Curristine, Chung-Keun Park, Richard Emery, Pages: 1–60
in
OECD Journal on Budgeting
The Portuguese government has recently undertaken comprehensive structural reforms of the public sector and has successfully reduced its budget deficit. This article explores particular features of the Portuguese budget system and the proposed ...
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07 jan 2009
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Article
Anglais
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Reforming Fiscal Institutions: The Elusive Art of the Budget Advisor
Richard Allen, Pages: 1–9
in
OECD Journal on Budgeting
This article assesses the role and responsibilities of the budget advisor in developing countries and what factors make for success and failure. Since efficient budget institutions are important, the role of the budget advisor may include providing ...
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07 jan 2009
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Article
Anglais
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Budgeting in Greece
Ian Hawkesworth, Daniel Bergvall, Richard Emery, Joachim Wehner, Pages: 1–50
in
OECD Journal on Budgeting
Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme ...
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22 jui 2008
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Article
Anglais
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Performance budgeting in Sweden
Thomas Küchen, Pertti Nordman, Pages: 1–11
in
OECD Journal on Budgeting
Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the ...
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22 jui 2008
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Article
Anglais
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Performance budgeting in the United States
Robert J. Shea, Pages: 1–13
in
OECD Journal on Budgeting
This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site ...
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22 jui 2008
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Article
Anglais
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Performance budgeting in the United Kingdom
Zafar Noman, Pages: 1–16
in
OECD Journal on Budgeting
This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes ...
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22 jui 2008
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Article
Anglais
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The new accounting model of the Swiss confederation
OCDE, Pages: 1–31
in
OECD Journal on Budgeting
Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new ...
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29 sep 2008
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Article
Anglais
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The role of the state and public finance in the next generation
Vito Tanzi, Pages: 1–27
in
OECD Journal on Budgeting
This article discusses the economic role of the state as it evolved during the 20th century, starting with how current tax systems developed and how fiscal termites can weaken the foundations of tax systems, examining the spending side of the ...
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