Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe

Kąsek, Leszek ; Webber, David

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTABILITY STRUCTURES;    ACCOUNTING FRAMEWORK;    ACCRUAL ACCOUNTING;    ADMINISTRATIVE STRUCTURE;   

RP-ID  :  69281

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

In recent years, governments in manyregions have adopted a wide range of reforms to make fiscalpolicies more consistent and effective over the medium-termand emphasize the impact of policies and spending. Tworeforms - performance budgeting (PBB) and medium-termexpenditure frameworks (MTEF) - have been central elementsin improving the management of public finances. Both ofthese budget reforms have been on the agenda of most newEuropean Union (EU) Member States and candidate countries.Six of these countries have been selected for this study:Bulgaria, Croatia, Latvia, Poland, Slovakia, and Turkey(Emerging Europe). The main purposes of this study were to(1) compile a comprehensive stock-take of the implementationof major budget reforms, including MTEF and PBB inparticular; (2) identify the lessons from these experiences,including the constraints faced by these countries and someof their major challenges for the future; and (3) enablethese and other countries in the region to better understandand compare these experiences and to identify some of thegood practices and ideas they have developed in implementingPBB and MTEF reforms. The country reports and analysiscontained in this study were based on responses to aquestionnaire filled out by World Bank experts, mostly inclose consultation with the relevant national authorities.Finally, the study recognizes that although the MTEF and PBBreforms adopted in these in six countries are far fromcomplete, however, these Emerging Europe countries are, tovarying degrees, now taking significant steps down aworthwhile path.