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Reforming the Budgeting Process in China [electronic resource] / Shulian Deng and Jun Peng

By: Contributor(s): Material type: ArticleArticlePublication details: Paris : OECD Publishing, 2011.Description: 15 p. ; 21 x 28cmSubject(s): Online resources: In: OECD Journal on Budgeting Vol. 11, no. 1, p. 75-89Abstract: Despite many reforms implemented in China's public financial management over the past ten years, China's public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process are analysed, and suggestions are made for reforming the budgeting process based on the outlined framework.
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Item type Home library Collection Call number Status Date due Barcode Item holds
Working Paper Biblioteca Digital Colección OECD OECD budget-11-5kggc0zqj8f0 (Browse shelf(Opens below)) Not For Loan
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Despite many reforms implemented in China's public financial management over the past ten years, China's public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process are analysed, and suggestions are made for reforming the budgeting process based on the outlined framework.

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