Budget system reform in emerging economies : the challenges and the reform agenda / cJack Diamond.
- vii, 111 p. : ill. ; 28 cm.
- Occasional Paper ; 245 .
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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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, Kamu