Oecd Journal on Budgeting最新文献

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Can subnational accounting give an early warning of fiscal risks? 地方政府核算能否为财政风险提供早期预警?
Oecd Journal on Budgeting Pub Date : 2020-07-31 DOI: 10.1787/be73a937-en
Timothy Irwin, Delphine Moretti
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引用次数: 0
Designing and implementing gender budgeting – a path to action 设计和实施性别预算——一条行动之路
Oecd Journal on Budgeting Pub Date : 2020-07-31 DOI: 10.1787/689198fa-en
Ronnie Downes, Scherie Nicol
{"title":"Designing and implementing gender budgeting – a path to action","authors":"Ronnie Downes, Scherie Nicol","doi":"10.1787/689198fa-en","DOIUrl":"https://doi.org/10.1787/689198fa-en","url":null,"abstract":"Gender inequality is an important and visible issue for OECD countries and the costs are borne at both social and economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that gender equality considerations are taken systematically into account in tax and spending decisions. Effective implementation of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive economic growth. This paper draws on the experiences of OECD countries and aims to provide insights into how the budget process can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented; and the factors that help provide an enabling environment for gender budgeting. Arising from this analysis, this paper proposes initial guidelines for designing and implementing gender budgeting to assist countries in putting in place an effective and sustainable approach. It also presents a first pass at a composite index for gender budgeting which assesses the extent to which OECD countries gender budgeting efforts are characterised by a strong strategic framework, effective tools of implementation and an enabling environment.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121120023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 15
Managing and Prioritising Public Finances and Budget in Support of Strategic Development in the Slovak Republic: A Targeted Budget Review 管理和优先考虑公共财政和预算,以支持斯洛伐克共和国的战略发展:目标预算审查
Oecd Journal on Budgeting Pub Date : 2020-07-31 DOI: 10.1787/02e650cd-en
J. Jansen, A. Rivadeneira, P. Mandžak, Jón R. Blöndal, A. Blazey, Delphine Moretti
{"title":"Managing and Prioritising Public Finances and Budget in Support of Strategic Development in the Slovak Republic: A Targeted Budget Review","authors":"J. Jansen, A. Rivadeneira, P. Mandžak, Jón R. Blöndal, A. Blazey, Delphine Moretti","doi":"10.1787/02e650cd-en","DOIUrl":"https://doi.org/10.1787/02e650cd-en","url":null,"abstract":"This review looks at how the budgeting and public financial management system, as managed and co-ordinated by the Ministry of Finance, effectively supports Principles 2 and 3 of the OECD Recommendation on Budgetary Governance (2015). This report is divided into four sections providing recommendations at the end of each based on the OECD Principles of Budgetary Governance.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123530760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Budgeting for federal insurance and retirement programmes: Cash or Accrual 联邦保险和退休计划的预算:现金还是应计制
Oecd Journal on Budgeting Pub Date : 2020-07-31 DOI: 10.1787/60e41bf0-en
M. Carroll, D. Torregrosa, Wendy Kiska, R. Sunshine
{"title":"Budgeting for federal insurance and retirement programmes: Cash or Accrual","authors":"M. Carroll, D. Torregrosa, Wendy Kiska, R. Sunshine","doi":"10.1787/60e41bf0-en","DOIUrl":"https://doi.org/10.1787/60e41bf0-en","url":null,"abstract":"Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes’ net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124602808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Infrastructure Governance Review of Argentina 阿根廷基础设施治理综述
Oecd Journal on Budgeting Pub Date : 2020-05-19 DOI: 10.1787/f2574b7b-en
{"title":"Infrastructure Governance Review of Argentina","authors":"","doi":"10.1787/f2574b7b-en","DOIUrl":"https://doi.org/10.1787/f2574b7b-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125076924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Budgeting in Argentina 阿根廷的预算
Oecd Journal on Budgeting Pub Date : 2020-05-19 DOI: 10.1787/a7207bd1-en
{"title":"Budgeting in Argentina","authors":"","doi":"10.1787/a7207bd1-en","DOIUrl":"https://doi.org/10.1787/a7207bd1-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132327237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Measuring the productivity of the health care system 衡量卫生保健系统的生产力
Oecd Journal on Budgeting Pub Date : 2019-12-13 DOI: 10.1787/75a91975-en
A. Charlesworth
{"title":"Measuring the productivity of the health care system","authors":"A. Charlesworth","doi":"10.1787/75a91975-en","DOIUrl":"https://doi.org/10.1787/75a91975-en","url":null,"abstract":"Measuring health care productivity is important as health is a large sector of the economy and with the majority of funding coming from public sources, the outlook for productivity growth is a critical factor in the debate about fiscal sustainability. The UK has over 20 years’ experience of measuring health care productivity. The UK measure of productivity is relatively comprehensive; measuring hospital, mental health and primary care services. It compares changes in the volume of quality-adjusted output with changes in the volume of quality-adjusted inputs. The productivity measure plays a role in budget setting, fiscal risk assessment and within the health system, hospital reimbursement. The UK experience has considerable strengths but also highlights some of the challenges of health care productivity measurement. Robust productivity measurement requires high quality, comprehensive data collected on a consistent basis over time. Even in a national health service this is challenging. The emerging evidence on allocative efficiency also highlights the importance of shifting the focus from the outputs of healthcare to outcomes. But, however productivity is measured, for fiscal sustainability the critical issue is how to realise potential productivity gains within the healthcare system and the mix of policy and managerial support needed to help the system optimise the trend rate of efficiency growth.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"25 36","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120854881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Health Financing and Budgeting Practices 卫生筹资和预算做法
Oecd Journal on Budgeting Pub Date : 2019-12-13 DOI: 10.1787/b4a4a92e-en
Ana María Ruiz, Kholood Farran, Karolina Socha-Dietrich, Ivor Beazley, C. James, C. Penn
{"title":"Health Financing and Budgeting Practices","authors":"Ana María Ruiz, Kholood Farran, Karolina Socha-Dietrich, Ivor Beazley, C. James, C. Penn","doi":"10.1787/b4a4a92e-en","DOIUrl":"https://doi.org/10.1787/b4a4a92e-en","url":null,"abstract":"This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems. JEL codes: H51, I13, I18Keywords: Budgeting practices, health sector, Asia, Europe","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122233602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Budgeting practices to improve health system performance 提高卫生系统绩效的预算实践
Oecd Journal on Budgeting Pub Date : 2019-12-13 DOI: 10.1787/2fc826dd-en
C. James, Ivor Beazley, L. Rosato, C. Penn
{"title":"Budgeting practices to improve health system performance","authors":"C. James, Ivor Beazley, L. Rosato, C. Penn","doi":"10.1787/2fc826dd-en","DOIUrl":"https://doi.org/10.1787/2fc826dd-en","url":null,"abstract":"This article presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122264475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Quality-based financing – the Norwegian experience 基于质量的融资——挪威的经验
Oecd Journal on Budgeting Pub Date : 2019-12-13 DOI: 10.1787/b10a3108-en
Axel Miguel Huus, Thomas Neby Baardseng
{"title":"Quality-based financing – the Norwegian experience","authors":"Axel Miguel Huus, Thomas Neby Baardseng","doi":"10.1787/b10a3108-en","DOIUrl":"https://doi.org/10.1787/b10a3108-en","url":null,"abstract":"In this article we give a presentation of the Norwegian quality based financing (QBF) mechanism and our experiences with this financing mechanism. The article outlines the main features of the Norwegian health care system, and its financing mechanisms. We then focus in on the QBF with a description of the system and the main considerations on which the system is based. We give a short theoretical framework on how to design quality based financing systems, and show how the consequences can vary depending on the design of the system. The Norwegian system has been evaluated, and the main findings of this evaluation is discussed together with some tentative predictions about the future developments.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126049518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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