Mongolia - Public Expenditure and Financial Management Review : Bridging the Public Expenditure Management Gap

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING SYSTEMS;    ACCOUNTS RECEIVABLE TURNOVER;    ADB;   

RP-ID  :  24439

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Mongolia has realized important progresstoward more efficient and sustainable public finances overthe last decade. However, weaknesses in the institutionaland structural reform agenda threaten Mongolia's fiscalbalances. The government proposes to grow at 6 percent. Thisreport discusses policy measures needed to ensure success ofgovernment programs. Following the introduction, chapter 2discusses past performance and provides a brief discussionof recent economic and social developments. Chapter 3discusses future challenges, analyzes the main sources offiscal pressure on Mongolia's budget, and proposes asustainable macroeconomic reform path. Chapter 4 evaluatesbudget execution processes. Chapter 5 discusses the impactof intergovernmental fiscal relations on fiscal balances,and service delivery. Chapter 6 discusses governance.Chapter 7 analyzes budget formulation and policycoordination processes. Chapter 8 discuses public sectorresource allocations, with particular emphasis on education,health, and the environment sectors. The report concludes bydiscussing the importance of putting into place measures tobridge the gap between existing public expendituremanagement practices and those needed to improve the overallperformance of the Mongolian public sector, and proposes aframework within which this can be achieved.