Volume 14, Issue 3
This issue of the OECD Journal on Budgeting includes articles on performance budgeting in Korea, public financial management of the SAARC and ASEAN regions and accrual budgeting.
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The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field 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.
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Articles
| Mark | Title | ||
|---|---|---|---|
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A study on compilation and improvement of indices for legislative budgetary institutions
Legislative budget institutions are established and operated in different forms according to the various political and social experiences and financial circumstances of each country. Note, however, that research studies on the causes thereof are not... |
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It's spending that matters
The problems caused by state and local revenue volatility are inherently challenging. Oregon has an especially volatile revenue structure, which can cause all sorts of problems as the state moves through the business cycle. Nevertheless, we have... |
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Performance budgeting in Korea
This paper tries to shed light on the Korean performance budgeting (PB) system by analysing its strength and limitations by utilising the framework of the OECD 2011 PB survey. It provides an overview of the Korean PB system and describes the Korean... |
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Study of public financial management systems for two Asian regional groups
This paper presents assessments of Public Financial Management (PFM) Systems for two regional Asian groups – the South Asian Association for Regional Cooperation (SAARC) and the Association for South East Asian Nations (ASEAN). The study undertaken... |
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The whole elephant
Although the budget deficit is much discussed in political debate and economic research, there is no agreement on how it should be measured. There are at least four options, which can be called the cash deficit, the financial deficit, the... |
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Time to look again at accrual budgeting
A large number of countries are implementing accrual reporting to provide better accountability for the stewardship of public finances to their citizens. Far fewer nations have moved to an accrual basis for their government budgetary decisionmaking.... |
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What are budgeting's purposes?
OECD’s Recommendation of the Council on Budgetary Governance makes a substantial contribution to discussion of good budgetary practice by synthesising much common understanding while updating it to recognise some lessons from the experience of the... |
Legislative budget institutions are established and operated in different forms according to the various political and social experiences and financial circumstances of each country. Note, however, that research studies on the causes thereof are not...
The problems caused by state and local revenue volatility are inherently challenging. Oregon has an especially volatile revenue structure, which can cause all sorts of problems as the state moves through the business cycle. Nevertheless, we have...
This paper tries to shed light on the Korean performance budgeting (PB) system by analysing its strength and limitations by utilising the framework of the OECD 2011 PB survey. It provides an overview of the Korean PB system and describes the Korean...
This paper presents assessments of Public Financial Management (PFM) Systems for two regional Asian groups – the South Asian Association for Regional Cooperation (SAARC) and the Association for South East Asian Nations (ASEAN). The study undertaken...
Although the budget deficit is much discussed in political debate and economic research, there is no agreement on how it should be measured. There are at least four options, which can be called the cash deficit, the financial deficit, the...
A large number of countries are implementing accrual reporting to provide better accountability for the stewardship of public finances to their citizens. Far fewer nations have moved to an accrual basis for their government budgetary decisionmaking....
OECD’s Recommendation of the Council on Budgetary Governance makes a substantial contribution to discussion of good budgetary practice by synthesising much common understanding while updating it to recognise some lessons from the experience of the...