OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/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.

Also available in French
 

Volume 10, Issue 2 You do not have access to this content

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  26 Nov 2010
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    http://oecd.metastore.ingenta.com/content/4210021ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/producing-a-citizens-guide-to-the-budget-why-what-and-how_budget-10-5km7gkwg2pjh
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Producing a Citizens' Guide to the Budget
Murray Petrie, Jon Shields
As part of the growing search for more transparency and accountability in government finance, this article suggests guidelines for the production and dissemination of a citizens’ guide to the budget. Examples from a variety of countries help to illustrate why governments should publish an annual guide, what the contents and characteristics of a good guide should be, and how such a guide should be made accessible. JEL classification: H500, H600. Keywords: effective public accountability, transparent budgeting, open budgets, fiscal transparency, civil society, citizen participation, public oversight, public debate, access to information.
  26 Nov 2010
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    http://oecd.metastore.ingenta.com/content/4210021ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/performance-management-in-the-government-of-the-people-s-republic-of-china_budget-10-5km7h1rvtlnq
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Performance Management in the Government of the People's Republic of China
John P. Burns, Zhou Zhiren
This article examines how the Chinese government came to endorse the concept of performance management, and analyses the experiments with performance management since the early 1990s (mainly at the local level). The incentives are examined, especially the performance-based reward and promotion system. The article discusses China’s experience with performance management in various sectors, including organisational restructuring and human resource management in the civil service, performance and results management and the "objective responsibility system", and the attempts to improve accountability and performance in the delivery of public services. Citizen participation in performance management is also examined, and case studies of local practice.
  26 Nov 2010
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    http://oecd.metastore.ingenta.com/content/4210021ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/post-crisis-fiscal-rules_budget-10-5km7rqpkqts1
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Post-Crisis Fiscal Rules
Allen Schick
This article discusses the economic crisis that has ravaged the budgets of many developed countries, and whether conditions have sufficiently stabilised to permit governments to introduce next-generation fiscal rules. The article examines a series of issues that may arise as governments re-engineer or introduce fiscal rules. Discussion of each issue begins with lessons from existing rules and concludes with observations on the design of new rules. The final section considers the role of budgeting in designing and implementing fiscal rules.
  26 Nov 2010
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    http://oecd.metastore.ingenta.com/content/4210021ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-the-philippines_budget-10-5km7rqpf57hb
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Budgeting in the Philippines
Jón R. Blöndal
This profile offers a general overview of the Philippine system of budgeting at national level. Special characteristics of the Philippine budget process are examined, such as a commitment to fiscal discipline and the national planning function. The three steps of the annual budget formulation cycle are described: the development of economic assumptions and revenue forecasts; the use of a medium-term expenditure framework to assess the continuing costs of existing programmes; and identifying the resultant "fiscal space" through the Paper on Budget Strategy. The process for allocating resources is then described, including the "Budget Call", the submission and review of proposals, the role of the central ministry and the line ministries, and finally the role of Congress, constitutional restrictions, and the nature of executive-legislative relations.
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