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The Challenge of Public Pension Reform in Advanced and Emerging Economies

The Challenge of Public Pension Reform in Advanced and Emerging Economies »

Series: Occasional Papers

Author(s): Benedict Clements , David Coady , Frank Eich , Sanjeev Gupta , Alvar Kangur , Baoping Shang , and Mauricio Soto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 January 2016

Language: Chinese

DOI: http://dx.doi.org/10.5089/9787504979971.084

ISBN: 9787504979971

Keywords: Pension reforms, Developed countries, Emerging markets, Pensions, Government expenditures, Cross country analysis, emerging market economies, retirement, pensions, pension spending

Pension reform is high on the policy agenda of many advanced and emerging market economies. In advanced economies the challenge is generally to contain future increases in public pension spending as the population...

Performance Budgeting-Is Accrual Accounting Required?

Performance Budgeting-Is Accrual Accounting Required? »

Volume/Issue: 2002/240

Series: IMF Working Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

DOI: http://dx.doi.org/10.5089/9781451875805.001

ISBN: 9781451875805

Keywords: Budget Systems, accrual accounting, cash accounting, accounting system, budget management, budget system, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy, And General Outlook, analysis Of Collective Decision-making

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the refor...

Performance Budgeting-Is Accrual Accounting Required?

Performance Budgeting-Is Accrual Accounting Required? »

Source: Performance Budgeting-Is Accrual Accounting Required?

Volume/Issue: 2002/240

Series: IMF Working Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875805

Keywords: Budget Systems, accrual accounting, cash accounting, accounting system, budget management, budget system, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy, And General Outlook, analysis Of Collective Decision-making

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the refor...