加强公共支出管理同伴辅助学习(PEMPAL)国家的预算机构:2013-14年经合组织PEMPAL预算实践和程序调查的结果

Oecd Journal on Budgeting Pub Date : 2017-09-05 DOI:10.1787/BUDGET-16-5JFQ810F35VC

Ronnie Downes, K. Klepsvik, Joung-Jin Jang, Jaehyuk Choi, M. Gusarova, D. Aubrey, Naida Carsimamovic

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引用次数: 0

摘要

这份报告是2013年进行的一项调查的结果，并于2014年完成。这项调查是根据33个经合发组织国家和13个经合发组织国家的自我报告进行的，并有经合发组织和世界银行工作人员参加。本报告根据预算过程的7个主要方面进行组织。这7个方面将在第2至8节中进行更详细的讨论。JEL代码:H11, H50, H60, h70关键词:pemal，财政可持续性，MTEF，资本预算，预算技术，绩效预算，预算透明度，预算治理

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Strengthening budget institutions in Public Expenditure Management Peer Assisted Learning (PEMPAL) countries: Results of the 2013-14 OECD PEMPAL Budget Practices and Procedures Survey

This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8. JEL codes: H11, H50, H60, H70 Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.

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Oecd Journal on Budgeting

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