Public Expenditure Review for Armenia

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ANNUAL BUDGET CYCLE;    APPROPRIATIONS;   

DOI  :  10.1596/0-8213-5584-8
RP-ID  :  26973

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This is the first full-scale World BankPublic Expenditure Review for Armenia, which reviews themain fiscal trends in the country for the period 1997-2001,and develops recommendations with respect to further fiscaladjustment, expenditure prioritization, and budgetconsolidation. The analysis focuses on core issues, i.e.,sustainability of fiscal adjustment, fiscal transparency,expenditure priorities, and short-term expendituremanagement, given the existing economy-wide institutionalconstraints. The study covers extra-budgetary funds, in-kindexternal grants, subsidies provided by the state-ownedcompanies in the energy, and utility sectors, and operationsof the Social Insurance Fund, as well as regular spending.It suggests a medium-term action plan to address identifiedweaknesses. Sectoral chapters review health, education, andsocial protection and insurance. The study also analyzesbudget support for core public infrastructure, and thecountry's public investment program.