OECD Journal on Budgeting – Volume 7, No. 2
نویسنده
چکیده
For most developing and transition countries, the integration of current and capital (or “development”) budgets is a major step towards improved budget management and more effective public finance institutions. Moving to a unified budget, however, can be a technically and managerially demanding task that involves legislative, institutional, budget presentation and expenditure management issues. Countries undertaking this step need to understand each of these dimensions, how they interact with each other, and how they may affect various aspects of the budget system.
منابع مشابه
OECD Journal on Budgeting – Volume 7 – No. 3
This article provides a broad historical and conceptual overview of the evolution of legislative roles in budgeting, and assesses the potential consequences of expanded roles. By analysing country budget institutions and practices, the article proposes ways to establish sound relationships between the executive and legislative branches of government.
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