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Budget System Reform in Emerging Economies [electronic resource] : The Challenges and the Reform Agenda, Diamond, Jack.

Author/Creator:
Diamond, Jack.
Publication:
Washington, D.C. : International Monetary Fund, 2006.
Series:
IMF eLibrary
Occasional Papers; Occasional Paper No. 245.
Occasional Papers; Occasional Paper No. 245
Format/Description:
Government document
Book
1 online resource (118 p.)
Local subjects:
Accountability framework.
Accountability mechanisms.
Accounting practices.
Accounting standards.
Accounts payable.
Accrual accounting.
Accrual accounting principles.
Accrual accounting system.
Accrual accounting systems.
Accrual budgeting.
Accrual output budgeting.
Administrative budgets.
Aggregate budget.
Aggregate fiscal.
Allocation of budget resources.
Annual budget.
Annual budget preparation.
Annual budget preparations.
Annual budgeting.
Audit institutions.
Budget allocation.
Budget allocations.
Budget approval.
Budget authority.
Budget balance.
Budget bids.
Budget bill.
Budget classification.
Budget code.
Budget constraint.
Budget constraints.
Budget control.
Budget decision.
Budget deficits.
Budget department.
Budget discipline.
Budget documentation.
Budget documents.
Budget estimates.
Budget execution.
Budget expenditure.
Budget expenditures.
Budget format.
Budget formulation.
Budget framework.
Budget implications.
Budget institutions.
Budget law.
Budget line items.
Budget management.
Budget management process.
Budget management system.
Budget management systems.
Budget managers.
Budget model.
Budget negotiations.
Budget office.
Budget officials.
Budget outlook.
Budget outturn.
Budget planning.
Budget policies.
Budget policy.
Budget practices.
Budget preparation.
Budget preparation process.
Budget preparation processes.
Budget preparations.
Budget process.
Budget program format.
Budget proposals.
Budget rationalization.
Budget reform.
Budget reforms.
Budget requests.
Budget requirements.
Budget resources.
Budget review.
Budget review process.
Budget structure.
Budget support.
Budget system.
Budget system law.
Budget system reform.
Budget systems.
Budget targets.
Budget year.
Budgetary control.
Budgetary decision.
Budgetary decision making.
Budgetary fund.
Budgetary impact.
Budgetary implications.
Budgetary limits.
Budgetary performance.
Budgetary positions.
Budgetary process.
Budgetary processes.
Budgetary reforms.
Budgetary resources.
Budgetary strategies.
Budgetary systems.
Budgeting methods.
Capital expenditure.
Capital expenditure decisions.
Capital expenditures.
Cash accounting.
Cash budgeting.
Cash flow statement.
Central budget.
Central budget office.
Central budget offices.
Central government expenditure.
Composition of government expenditures.
Contingent liabilities.
Contingent liability.
Current budget.
Current expenditure.
Current expenditures.
Debt service.
Debt service burdens.
Decentralization.
Department of finance.
Departmental budgets.
Efficiency of budget execution.
Expenditure levels.
Expenditure programs.
External audit.
Extrabudgetary funds.
Financial accounting.
Financial accounting standards.
Financial information system.
Financial information systems.
Financial management.
Financial management information.
Financial management information system.
Financial management information systems.
Financial management system.
Fiscal activities.
Fiscal administration.
Fiscal affairs.
Fiscal affairs department.
Fiscal aggregates.
Fiscal analysis.
Fiscal consolidation.
Fiscal control.
Fiscal costs.
Fiscal crisis.
Fiscal data.
Fiscal deficit.
Fiscal developments.
Fiscal discipline.
Fiscal framework.
Fiscal governance.
Fiscal impact.
Fiscal issues.
Fiscal law.
Fiscal management.
Fiscal mismanagement.
Fiscal operations.
Fiscal outcome.
Fiscal outturn.
Fiscal performance.
Fiscal plan.
Fiscal plans.
Fiscal policies.
Fiscal policy.
Fiscal policy formulation.
Fiscal policy rules.
Fiscal position.
Fiscal reforms.
Fiscal reporting.
Fiscal reporting requirements.
Fiscal reporting system.
Fiscal reports.
Fiscal responsibility.
Fiscal responsibility act.
Fiscal responsibility law.
Fiscal responsibility laws.
Fiscal result.
Fiscal rules.
Fiscal stability.
Fiscal stabilization.
Fiscal stabilizers.
Fiscal stance.
Fiscal strategy.
Fiscal strategy report.
Fiscal stress.
Fiscal sustainability.
Fiscal targeting.
Fiscal targets.
Fiscal transactions.
Fiscal transparency.
Fiscal vulnerability.
Fmis.
Full accrual accounting.
General budget.
General budget support.
General government expenditure.
Government accounting.
Government accounts.
Government budget.
Government budgeting.
Government deficit.
Government expenditure.
Government expenditures.
Government finance.
Government finance statistics.
Government interventions.
Government lending.
Government liabilities.
Government loans.
Government performance.
Government policies.
Government policy.
Government revenue.
Government securities.
Government spending.
Ifmis.
Integrated financial management.
Integrated financial management information system.
Internal audit.
Internal control.
Internal control framework.
Line-item budgets.
Medium-term budget.
Medium-term budget framework.
Medium-term expenditure frameworks.
Medium-term fiscal strategy.
National accounting.
National accounts.
Organic budget law.
Output budgeting.
Performance budget.
Performance budgeting.
Performance budgeting approach.
Performance budgeting systems.
Public debt.
Public expenditure.
Public finance.
Public finance act.
Public finance management.
Public finances.
Public financial management.
Public investment.
Public spending.
Quasi-fiscal activities.
Resource allocation.
Resource allocation decisions.
Resource allocation processes.
Resource allocations.
State budget.
Tax administration.
Tax base.
Tax burden.
Tax collection.
Tax office.
Tax policy.
Tax reform.
Tax revenues.
Tax systems.
Taxation.
Treasury department.
Treasury single account.
Treasury system.
Australia.
Grenada.
New Zealand.
United Kingdom.
United States.
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.
Notes:
Description based on print version record.
Contributor:
Diamond, Jack.
Other format:
Print Version:
ISBN:
1589064747:
9781589064744
ISSN:
0251-6365
Publisher Number:
10.5089/9781589064744.084
Access Restriction:
Restricted for use by site license.
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