Recent developments in the work of the Budget Office
作者: OECD
刊名: OECD Journal on Budgeting, 2018, Vol.18 (2), pp.151-195
来源数据库: OECD
DOI: 10.1787/budget-18-5j8fz1k92gvh
关键词: Decentralisation of operational expenditure control to line ministriesFixed and flexible medium term expenditure frameworksIncremental budgetingInstitutions and behavioual patterns as determinants of budgetary outcomesTop-down budgeting
原始语种摘要: This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to top-down budgeting. This transition has taken place in most OECD countries in the course of the last three decades and has generally led to the end of the century-old trend of growth of the public sector relative to GDP. As a consequence of this transition the role of the budget office has shifted from operational expenditure control to supervision on the maintenance of the medium term expenditure framework. In general this has led to a more co-operative relationship between the Budget Office and the financial divisions of the line ministries. This article...
全文获取路径: OECD 

  • expenditure 支出
  • budgeting 预定
  • operational 运算的
  • budgetary 预算的
  • transition 转移
  • consequence 后承
  • sector 
  • general 普遍的
  • control 控制
  • supervision 监视