000 01504caa a22002778i 4500
001 budget-11-5kggc0zqj8f0
003 FR-PaOEC
005 20210419171221.0
006 a o d i
007 cr || |||m|n||
008 171201s2011 ||| o i|0| 0 eng d
035 _a(FR-PaOEC)
040 _aFR-PaOEC
100 1 _aDeng, Shulian.
245 1 0 _aReforming the Budgeting Process in China
_h[electronic resource] /
_cShulian Deng and Jun Peng
260 _aParis :
_bOECD Publishing,
_c2011.
300 _a15 p. ;
_c21 x 28cm.
520 3 _aDespite 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.
650 4 _aFinance and Investment
650 4 _aGovernance
651 4 _aChina, People's Republic
700 1 _aPeng, Jun.
773 0 _tOECD Journal on Budgeting
_gVol. 11, no. 1, p. 75-89
_q11:1<75
_x16812336
856 4 0 _aoecd-ilibrary.org
_uhttps://s443-doi-org.br.lsproxy.net/10.1787/budget-11-5kggc0zqj8f0
942 _2ddc
_cW-PAPER
999 _c364528
_d323090