Publications & Documents

29-July-2009

English, , 680kb

The New Accounting Model of the Swiss Confederation

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 directions of financial management in Switzerland.

Performance Budgeting in Korea

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 performance budgeting and its impact in the budget process.

The Dutch Fiscal Framework

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 Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

Structural Balance Policy in Chile

Since 2001 Chile’s fiscal policy has been built on the concept of a central government structural balance. The Fiscal Responsibility Law, passed in 2006, gave legal force to key aspects of the structural surplus and fiscal policy.

Budget Reform in China

China has made crucial progress in the field of public expenditure management in the past ten years. This article reviews the reforms in budget formulation, approval, implementation and audit. Some weaknesses remain: for example, important decisions are still made outside of the budget process; and the highly decentralised fiscal system means that achievements at the national level have not been implemented at provincial and lower

Performance Budgeting in Sweden

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 performance system in the Swedish context.

Performance Budgeting in the United States

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 www.ExpectMore.gov.

Performance Budgeting in the Netherlands

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 budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

Performance Budgeting in Denmark

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, accrual accounting and budgeting, and the use of evaluations and reports.

Performance Budgeting in Australia

This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.

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