OECD Journal on Budgeting

Frequency :
Annual
ISSN :
1681-2336 (online)
ISSN :
1608-7143 (print)
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.

Also available in: French
 
 
 

Volume 4, Issue 1 You do not have access to this content

Publication Date :
18 Oct 2004
DOI :
10.1787/budget-v4-1-en
Also available in: French

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Mark Mark Date TitleClick to Access
  18 Oct 2004 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204031ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budget-system-reform-in-transition-economies-the-caseof-the-former-yugoslav-republics_budget-v4-art2-en
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Budget System Reform in Transition Economies
Jack Diamond, Duncan Last
The 1990s witnessed the unprecedented restructuring of a large number of formerly interconnected centrally planned economies into market-based systems. These reforms were fundamental, affecting all sectors of the economy and all segments of the population.
  18 Oct 2004 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204031ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-denmark_budget-v4-art3-en
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Budgeting in Denmark
Jón R. Blöndal, Michael Ruffner

Denmark has a very large public sector and this has historically been the case. Currently at over 56% of GDP, the size of the public sector in Denmark is larger than that of any other OECD member country except Sweden.

 

  18 Oct 2004 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204031ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/twenty-five-years-of-budgeting-reform_budget-v4-art4-en
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Twenty-five Years of Budgeting Reform
Allen Schick
The network of senior budget officials (SBO) was launched in 1980 as an ad hoc response to the budget stress that beset most developed countries in the aftermath of oil price shocks, high inflation, and economic stagnation.
  18 Oct 2004 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204031ec005.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/issues-in-accrual-budgeting_budget-v4-art5-en
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Issues in Accrual Budgeting
Jón R. Blöndal

There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions – most frequently for the recording of interest on the public debt and employee pension costs.

  18 Oct 2004 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204031ec006.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/off-budget-and-tax-expenditures_budget-v4-art6-en
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Off-budget and Tax Expenditures
Dirk-Jan Kraan
This paper reports the work that has been done by the OECD Secretariat on the project on off-budget and tax expenditures. The paper makes use of information that was provided at an expert meeting held in Paris in February 2004.
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