Бюджетирование, ориентированное на результат: эволюция теории в зарубежной литературе
https://doi.org/10.21686/2073-1051-2013-1-101-110
Аннотация
В статье на базе зарубежных источников анализируется развитие бюд-
жетирования, ориентированного на результат. Исследуются сильные и
слабые стороны данного механизма управления.
жетирования, ориентированного на результат. Исследуются сильные и
слабые стороны данного механизма управления.
Список литературы
1. Moscher Frederick C. American Public Administration. Past, Present, Future. Seventh Printing. Copyright 1975 by The Maxwell School of Citizenship and Public Affairs and the National Association of Schools of Public Affairs and Administration. 1994. Р. 291
2. Diamond J. Performance Budgeting: Managing the Reform Process. IMF Working Paper, International Monetary Fund. 2003. Р. 3-28.
3. Kelly Janet M. Performance Budgeting for State and Local Government / by Janet M. Kelly and William C. Rivenbark. - 2nd ed. 2011. P. 23.
4. Shan Anwar and Shen Chunli. A Primer on Performance Budgeting. Budgeting and Budgetary Institutions, edited by Anwar Shan, Washington: World Bank. 2007. P. 137-178
5. Robinson M. and Brumby J. Does Performance Budgeting Work? An Analytical Review of the Empirical Literature. IMF Working Paper, IMF. 2005. P. 3-75.
6. Meneguzzo M. Managerialita, innovazione e governance. La pubblica amministrazione verso il 2000. Arache editrice. 2001. P. 422.
7. Poocharoen O.-O. and Ingraham Р. Integration of Management Systems in Government Performance Project, Paths to Performance in State and Local Government: A Final Assessment from the Maxwell School of Citizenship and Public Affairs. Syracuse: Maxwell School. 2003. P. 17.
8. Melkers J.E. and Willoughby K.G. Budgeters Views of State Performance-budgeting Systems: Distinctions across Branches. Public Administration Review, Vol. 61(1), 2001. P. 54-64.
9. Kordbache M. Performance-based Budgeting. The Journal of Planning and Budgeting, 11 (6), 2007. P. 3-31.
10. Friedman M. A guide to developing and using performance measures in resultsbased budgeting. Baltimore, MD: The Finance Project. 1997. P. 1-34
11. Hager G. and Hobson A. Performance-based Budgeting: Concepts and Examples. Research Report No. 302. Legislative Research Commission. 2001. P. 3-69
12. Young Richard D. Performance-Based Budget Systems. USC Institute for Public Service and Policy Research - Public Policy & Practice, 2003 (11). P. 12-24
13. OECD. Issues in Output Measurement for «Government in Glance». Issues in Output Measurement for «Government in Glanc». OECD GOV Technical Paper 3. OECD project on Management in Government. GOV/PGC. 2006. 10/ANN2. Paris.
14. Performance-based Budgeting: Concepts and Examples. Research Report No. 302. Prepared by G. Hager and A. Hobson. Legislative Research Commission, 2001. P. 3-69.
15. Segal A. and Summers A. Citizens Budget Reports: Improving Performance and Accountability in Government. Reason Public Policy Institute, Policy Study No. 292. 2002. P. 1-48.
16. Robinson M. and Brumby J. Does Performance Budgeting Work? An Analytical Review of the Empirical Literature. IMF Working Paper, International Monetary Fund. 2005. Р. 3-75.
17. Grizzle G.A. Linking Performance to Funding Decisions: What Is the Budgeters Roles? Public Productivity Review, Vol.10 (3). 1987. P. 33-44
18. Schick A. Planning-Programming-Budgeting-System: A Symposium. Public Administration Review, 26. 1966. P. 243-258
19. Burkhead J. Government Budgeting. New York, NY: John Willey & Sons. 1956.
20. Berman E. and Wang XiaoHu. Performance Measurement in U.S. Countries: Capacity of Reform. Public Administration Review, Vol. 65 (5). 2000. P. 409-420
21. Cope G.H. Local Government Budgeting and Productivity: Friends or Foes? Public Productivity Review, Vol. 10 (3). 1987. Р. 45-57
22. Hood C. The «New Public Management» in the 1980s: Variations on a theme. Accounting Organization and Society, Vol. 20(2-3). 1995. P. 93-109
23. Poister T.H. and Streib G. Performance Measurement in Municipal Government: Assessing the State of the Practice. Public Administration Review, Vol. 59 (4). 1999. P. 325-335.
24. Lee R.D. Jr. A Quarter Century of State Budgeting Practices. Public Administration Review, 57(2). 1997. P. 133-140.
25. Andrews M. and Hill H. The Impact of Traditional Budgeting Systems on the Effectiveness of Performance-based Budgeting: A Different Viewpoint on Recent Findings. International Journal of Public Administration, Vol. 26. No. 2. 2003. P. 35-155
26. Gilmour J.B. and Lewis D. Does Performance Budgeting Work? An Examination of the Office of Management and Budgets PART Scores. Public Administration Review, 66 (5). 2006. P. 742-752.
27. Shah A. Balance, Accountability, and Responsiveness: Lessons about Decentralization. The World Bank Policy Research Working Paper Series, Paper 2021, World Bank, Washington, DC. 1998. P. 1-43
Рецензия
Для цитирования:
Докальская И.Д. Бюджетирование, ориентированное на результат: эволюция теории в зарубежной литературе. Федерализм. 2013;(1):101-110. https://doi.org/10.21686/2073-1051-2013-1-101-110
For citation:
Dokalskaya I.D. BUDGETING FOR RESULTS: THEORY EVOLUTION IN THE FOREIGN LITERATURE. Federalism. 2013;(1):101-110. (In Russ.) https://doi.org/10.21686/2073-1051-2013-1-101-110
Просмотров:
132
Послать статью по эл. почте 