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Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

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 Cooperatio...

Advanced Public Financial Management Reforms in South East Europe

Advanced Public Financial Management Reforms in South East Europe »

Source: Advanced Public Financial Management Reforms in South East Europe

Volume/Issue: 2009/102

Series: IMF Working Papers

Author(s): Mia Pavesic-Skerlep , and Eivind Tandberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2009

ISBN: 9781451872491

Keywords: budget process, budget systems, annual budget, medium-term budget, performance budgeting

This paper aims to clarify possible systemic bottlenecks to the introduction of advanced PFM reforms in the SEE countries. It relates key fiscal developments to PFM reform processes over the last 15 years. PFM refo...

Budget Institutions and Fiscal Performance in Low-Income Countries1

Budget Institutions and Fiscal Performance in Low-Income Countries1 »

Source: Budget Institutions and Fiscal Performance in Low-Income Countries

Volume/Issue: 2010/80

Series: IMF Working Papers

Author(s): Sophia Gollwitzer , Eteri Kvintradze , Tej Prakash , Luis-Felipe Zanna , Era Dabla-Norris , Richard Allen , Irene Yackovlev , and Victor Lledo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2010

ISBN: 9781451982237

Keywords: Budget Institutions, Budget Systems, Low-Income Countries, Government Deficits, budget process, fiscal discipline, fiscal performance,

This paper presents, for the first time, multi-dimensional indices of the quality of budget institutions in low-income countries. The indices allow for benchmarking against the performance of middle-income countrie...

I Overview

I Overview »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

Among the major challenges faced by transitional and emerging market economies is the need to adjust institutions to function in an increasingly market-oriented and global environment. Among the reforms that...

II The Strategy for Budget System Reform in Emerging Market Economies

II The Strategy for Budget System Reform in Emerging Market Economies »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

This section examines the process of budget system reform required to move from traditional, centralized input-oriented systems to more modern, devolved, performance-based systems. It identifies a strategy b...

III Moving from Program to Performance Budgeting

III Moving from Program to Performance Budgeting »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

Many emerging economies are trying to improve their budget processes and move to performance-based budgeting modeled on OECD-type reforms. This section first presents a brief historical perspective of these...

IV Introducing a Performance Management Framework

IV Introducing a Performance Management Framework »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

Many emerging economies have completed the first step of the budget reform process by moving away from the traditional emphasis on managers’ stewardship of public resources and on compliance within strict de...

V Establishing Basic Public Expenditure Management Thresholds

V Establishing Basic Public Expenditure Management Thresholds »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

In the initial stages of the transition to performance-oriented budgeting, reforms in public expenditure management have largely focused on what may be termed the “macro” aspects of PEM reform—namely, puttin...

VI Moving from Cash to Accrual Accounting

VI Moving from Cash to Accrual Accounting »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

This section reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD performance budgeting reforms. Emerging economies and severa...

VII The Institutional Framework for Budget System Reform

VII The Institutional Framework for Budget System Reform »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

The reforms of OECD budget systems have given rise to fundamental institutional changes in the way governments operate. Underlying all of these changes has been the perceived need to move away from highly ce...