Ukraine - Review of the Budget Process : A Public Expenditure and Institutional Review

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTS;    ACCOUNTS PAYABLE;   

RP-ID  :  23356

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 report is a companion report of theCountry Financial Accountability Assessment. It presents aninstitutional analysis of the budget process, which is theprocess by which the government allocates funds to spendingagencies. It analyzes the participants in thedecision-making process related to spending and theinstitutions involved in the budgetary and financialmanagement of government operations, as well as themodalities of preparation and execution of the budget. Thereport also updates the findings of the 1997 PublicExpenditure Review concerning fiscal sustainability and thesize and composition of public expenditure, which isdiscussed in an international context. Finally, the reportprovides recomendations on how to improve the management ofpublic resources.