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Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda / Jack Diamond.
- Format:
- Book
- Government document
- Author/Creator:
- Diamond, Jack.
- Series:
- Occasional Papers; Occasional Paper ; No. 2006/002
- Occasional Papers
- Language:
- English
- Subjects (All):
- Budget process--OECD countries.
- Budget process.
- Budget process--Developing countries.
- Program budgeting--OECD countries.
- Program budgeting.
- Program budgeting--Developing countries.
- Expenditures, Public.
- Accrual basis accounting--OECD countries.
- Accrual basis accounting.
- Accrual basis accounting--Developing countries.
- Physical Description:
- 1 online resource (118 pages)
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2006.
- Summary:
- With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and results achieved from the use of public resources. This paper examines the experience of OECD countries in introducing such reforms and assesses whether the same reform strategy be applied to non-OECD countries. It examines how emerging economies should begin such reforms, and how they should be sequenced thereafter. Based on a thorough review of the technical assistance provided by the IMF's Fiscal Affairs Department (FAD) to middle-income countries, this paper will be useful to policymakers and administrators in emerging economies who are contemplating such reforms.
- Contents:
- Overview
- The strategy for budget system reform in emerging market economies
- Moving from program to performance budgeting
- Introducing a performance management framework
- Establishing basic public expenditure management thresholds
- Moving from cash to accrual accounting
- The institutional framework for budget system reform
- Managing the reform process.
- Notes:
- Description based on print version record.
- ISBN:
- 9781462370368
- 1462370365
- 9781452789682
- 1452789681
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