Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
43487903.pdf
Скачиваний:
10
Добавлен:
22.03.2015
Размер:
3.42 Mб
Скачать

PREFACE

Preface

By

Richard Emery

Assistant Director,

Office of Management and Budget, United States

and Chair of the OECD Working Party of Senior Budget Officials

The Working Party of Senior Budget Officials addresses key policy options for the efficient functioning of the budget system. Reviews of the budget systems of individual OECD member countries have been undertaken since 2001. This comparative analysis of budget system laws will provide further understanding of instruments for the effective governance and management of public resources.

The laws that support annual budget processes lay out a framework for the power struggles between legislatures and executives. Legislatures approve annual budgets and receive ex post reports on budget execution. Executives prepare and submit national budgets to the legislature, implement the budget, and prepare accounts and fiscal reports. To what extent does the legislature dictate the “rules of the game” for each of these budget processes?

Within OECD countries, and especially economies in transition, there is a tendency to over-legislate. Executives sometimes draft budget-related laws before asking whether executive regulations would suffice. Adoption of a law by the legislature does not ensure budget reform. Would this problem be eased with a standard set of budget principles, against which a country could obtain guidance on what type of provisions should be included in law? Should, for example, accountability relationships within the executive be specified in law or in executive decree? What minimum norms should, or could, be included in law? Would the durability and quality of the budget system laws be better with more careful diagnostic analysis of the “right” law for the country in question? To date, public finance specialists and lawyers have not extensively studied, across countries, legally binding norms for the various stages of budget processes. Do such norms even exist? If so, who should issue them and ensure their implementation?

OECD JOURNAL ON BUDGETING – VOLUME 4 – NO. 3 – ISSN 1608-7143 – © OECD 2004

11

 

PREFACE

As new countries are formed or experience sharp regime changes that lead to a new constitution, there is a need for a new budget system law. But can a law incorporating a results-oriented budget system and an accrualbased accounting system bring about budget reform in a country with limited capacity for preparing and implementing a budget? Is it better to adopt a less complex law in the first instance? If so, with what features? And what model should be used in a country where the new constitution could be heavily influenced by one model, but where the budget system is influenced by other norms?

This book addresses many of these questions. With a focus on similarities and differences in formal laws, the information in this book will be useful for all budgeting specialists and for any government planning to reform its budget system laws.

12

OECD JOURNAL ON BUDGETING – VOLUME 4 – NO. 3 – ISSN 1608-7143 – © OECD 2004

 

Соседние файлы в предмете [НЕСОРТИРОВАННОЕ]