Reforming budget systems in countries of the former Soviet Union.
The countries of the former Soviet Union (FSU) required considerable revision to their budget processes and procedures to establish systems consistent with transformation from controlled dependencies within a larger planned economy to independent governments of fledgling market-oriented democracies....
| Publicado en: | Public Administration Review Vol. 61; no. 5; pp. 548 - 569 |
|---|---|
| Autores principales: | , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
September/October 2001
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=507704482&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 507704482 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333352 PBA jtl: Public Administration Review issn: 00333352 maglogo: N pubinfo: dt: September/October 2001 vid: 61 iid: 5 pid: 480 pub: Wiley-Blackwell artinfo: ui: 507704482 10.1111/0033-3352.00127 ppf: 548 ppct: 21 formats: fmt: – @attributes: type: T – @attributes: type: P size: 2.3MB tig: atl: Reforming budget systems in countries of the former Soviet Union. aug: au: Mikesell, John L. Mullins, Daniel R. su: Government spending policy Former Soviet republics sug: subj: Former Soviet republics Government spending policy keyword: Budget -- Former Soviet republics ab: The countries of the former Soviet Union (FSU) required considerable revision to their budget processes and procedures to establish systems consistent with transformation from controlled dependencies within a larger planned economy to independent governments of fledgling market-oriented democracies. This article considers the degree to which preexisting, reforming, and reformed budget systems in FSU countries deliver the basic expectations of a public sector resource allocation system. Evidence indicates failures to realign budgeting and finance systems designed for command and control environments to the demands of more market based economic systems, with effects often magnified by the hybrid economies of these transitional states. Significant difficulties and shortcomings in the ability of existing systems to perform basic public sector allocation, management, and control functions are the result, but some countries are ahead of others and their experience can guide reforms across the FSU. Reprinted by permission of the publisher. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
|---|