English, , 198kb
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.
English, , 680kb
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.
English, , 568kb
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.
Portuguese, , 626kb
A avaliação do processo orçamental português foi realizada por solicitação das autoridades portuguesas, concentrando-se apenas no governo a nível nacional. Uma versão mais curta em lingua inglesa foi publicada no OECD Journal on Budgeting, Volume 2008/3.
An international conference on performance budgeting was held in Mexico City on 9-10 June 2008, organised by the Mexican Ministry of Finance, the Mexican Center for Research and Teaching in Social Sciences, the OECD, the World Bank, the IADB, and the UK Department for International Development.<
Spanish, , 54kb
Un glosario de conceptos presupuestarios para complementar la encuesta de 2007.
The International Public Sector Accounting Standards Board (IPSASB, formerly the Public Sector Committee, PSC) focusses on the accounting and financial reporting needs of national, regional and local governments.
Agenda for 3rd OECD-Asian Senior Budget Officials Meeting held in Bangkok on 15-16 December 2005.
Governance is the next issue the People’s Republic of China needs to tackle. This report shows how governance impacts on public action by looking at different policy sectors, takes stock of the progress made in public management and public finance, and explores policy options for the future.
English, , 1,697kb
This book (Supplement 1 of Volume 2 of the OECD Journal on Budgeting) provides a comparative look at financial management systems from a family of systems point of view.