Enhancing the Capability of Central Finance Agencies

Allen, Richard ; Grigoli, Francesco

World Bank, Washington, DC

关键词: ACCOUNTING;    ADVANCED ECONOMIES;    ALLOCATION;    ANNUAL BUDGET;    BUDGET ALLOCATIONS;   

RP-ID  :  66444

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

A well-organized and effective financeministry and its associated central finance agencies (CFAs)are essential to good fiscal outcomes. Recent studies ofCFAs in selected low-income countries demonstrate that theirorganizational structure varies widely and that decisionmaking on public finance is strongly influenced by politicaleconomy factors. This note presents some common themesarising from the case studies and provides some descriptiveevidence about the organizational structure of the CFAs.This note also includes evidence of a 'U-curve'pattern in the development of the organizational structureof CFAs over the long term. It confirms that politicaleconomy analysis, though difficult to apply in practice, ishighly relevant in the development of reform strategies forstrengthening CFAs and public financial management systems.