Budget system reform in emerging economies : the challenges and the reform agenda

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Title:

Author:

Diamond, Jack, 1946-

ISBN:

9781589064744

Personal Author:

Diamond, Jack, 1946-

Publication Information:

Washington, DC : International Monetary Fund, 2006.

Physical Description:

vii, 111 p. : ill. ; 28 cm.

Series:

Occasional paper / International Monetary Fund ; 245

Occasional paper (International Monetary Fund) ; 245

Contents:

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.

Subject Term:

Budget process -- OECD countries.

Budget process -- Developing countries.

Program budgeting -- OECD countries.

Program budgeting -- Developing countries.

Expenditures, Public.

Accrual basis accounting -- OECD countries.

Accrual basis accounting -- Developing countries.

Copies:

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Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168025526068	352.48 D537B 2006	1	Searching... Unknown

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Summary

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and results achieved from the use of public resources. This paper examines the experience of OECD countries in introducing such reforms and assesses whether the same reform strategy be applied to non-OECD countries. It examines how emerging economies should begin such reforms, and how they should be sequenced thereafter. Based on a thorough review of the technical assistance provided by the IMF's Fiscal Affairs Department (FAD) to middle-income countries, this paper will be useful to policymakers and administrators in emerging economies who are contemplating such reforms.