Budget system reform in emerging economies : the challenges and the reform agenda / cJack Diamond.

By: Diamond, Jack, 1946-
Language: İngilizce Series: Occasional Paper ; 245Publisher: Washington, DC : International Monetary Fund, 2006Description: vii, 111 p. : ill. ; 28 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 1589064747Subject(s): Budget process -- OECD countries | Budget process -- Developing countries | Program budgeting -- OECD countries | Accrual basis accounting -- OECD countries | Program budgeting -- Developing countries | Accrual basis accounting -- Developing countries | Bütçe işlemleri -- OECD ülkeleri | Bütçe işlemleri -- Gelişmekte olan ülkeler | Tahakkuk esaslı muhasebe -- OECD ülkeleri | Tahakkuk esaslı muhasebe -- Gelişmekte olna ülkeler | Expenditures, Public | Harcamalar, KamuLOC classification: HJ2216 | .D53 2006
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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.

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