دانلود کتاب Oecd International Direct Investment Statistics 20

فهرست مطالب :

Foreword
Acronyms
Executive summary
Summary of Good Practices
1. The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders.
2. Performance budgeting aligns expenditure with the strategic goals and priorities of the government.
3. The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes.
4. Government invests in human resources, data and other infrastructure needed to support performance budgeting.
5. Performance budgeting facilitates systematic oversight by the legislature and civil society, reinforcing the government’s performance orientation and accountability.
6. Performance budgeting complements other tools designed to improve performance orientation, including programme evaluation and spending reviews.
7. Incentives around the performance budgeting system encourage performance-oriented behaviour and learning.
Introduction
Origins of the good practices
What is Performance Budgeting?
Presentational Performance Budgeting
Performance-Informed Budgeting
Managerial Performance Budgeting
Direct Performance Budgeting
Why is performance budgeting important?
Performance budgeting within a performance management system
Addressing different states of development of performance budgeting
Good Practice 1: The rationale and objectives of performance budgeting are clearly documented and reflect the interests of key stakeholders.
Rationale, objectives and approach
Interests and priorities of key stakeholders
Political and bureaucratic support
Regulatory basis for performance budgeting
Good Practice 2: Performance budgeting aligns expenditure with the strategic goals and priorities of the government.
Links to strategic plans
Medium-term Expenditure Frameworks (MTEFs)
Co-ordination of complex and cross cutting programmes
Good Practice 3: The performance budgeting system incorporates flexibility to handle the varied nature of government activities and the complex relationships between spending and outcomes.
Choosing the right mix of performance indicators
Programme structure
Differentiated approaches
Budget classification and control frameworks
Good Practice 4: Government invests in human resources, data and other infrastructure needed to support performance budgeting.
CBA capacity building
Continuing system review
Improving the quality of performance data
Managing performance data as a strategic resource
Good Practice 5: Performance Budgeting facilitates systematic oversight by the legislature and civil society, reinforcing government performance orientation and accountability.
Annual performance reports
Performance audit
Parliamentary oversight of performance
Public access to performance budgets
Good Practice 6: Performance budgeting complements other tools designed to improve a performance orientation, including programme evaluation and spending reviews.
Ex ante programme evaluation
Ex post evaluation
Spending Reviews
Good Practice 7: Incentives around the performance budgeting system encourage performance-oriented behaviour and learning.
Performance management culture
Performance management regime for senior civil servants
Responses to under-performance
Structured performance discussions
Notes
References