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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.
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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.
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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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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
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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 to a focus on the outcomes that matter to public service users.
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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.
The Italian Chamber of Deputies hosted the first annual meeting of OECD parliamentary budget officials in Rome, 26-27 February 2009. The meeting opened with a welcome address by Rosy Bindi, Vice-President of the Italian Camera dei deputati.
The 2nd annual OECD Symposium on Public-Private Partnerships was held on 5-6 March 2009 in Paris. The meeting focused on the practical issues concerning PPPs and in particular on the role that special government PPP units can play in making PPPs effective, efficient and value for money.
The 6th annual meeting of OECD-Asian Senior Budget Officials, hosted by the Thai Bureau of the Budget, took place in Bangkok on 12-13 February 2009.
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The review of budgeting in Portugal was carried out at the request of the Portuguese authories and concentrates on the national government only. A shorter version of this material was published in the OECD Journal on Budgeting, Volume 2008/3.