Budget system reform in emerging economies : the challenges and the reform agenda /
Jack Diamond.
- Washington, DC : International Monetary Fund, 2006.
- vii, 111 p. : ill. ; 28 cm.
- Occasional paper / International Monetary Fund ; 245 .
- Occasional paper (International Monetary Fund) ; 245 .
Includes bibliographical references (p. 104-109).
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--Developing countries. Bütçe süreci--Gelişmekte olan ülkeler.