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題名:The Utilisation of the Different Budgeting Systems to Improve Service Delivery
書刊名:中國行政評論
作者:Fourie, David
出版日期:2005
卷期:14:4
頁次:頁35-55
主題關鍵詞:Budgeting systemPublic financial managementTransparencyAccountabilityIntegration預算制公共財務管理透明性課責性整合性
原始連結:連回原系統網址new window
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  • 點閱點閱:11
本文探討南非共和國預算制度的改革,從1999年〈公共財務管理法〉規定南非預算制度從集權制度制,改為分權制,減少中央對地方的控制,但要加強財務管理的責任制、透明化,以及整合性,其具體作為著重在:財務報告、獨立的內部監督與控制、會計標準、產出及績效,和各級政府的會計責任制。本研究探討的時程是自2002年4月1日到2005年3月31日,為期3年,引用各種預算制度,成為綜合性策略規劃,以提升政府服務效能。 此項策略規劃的精神,一改過去的年度預算制度,採用多年度預算制度,不斷在監督,並評估預算的執行狀況,並同時規劃未來的預算需求。其間過程兼採用多種預算制度,例如項目預算制、績效預算制、計劃預算制、標的預算制、零基預算制、多年預算制,以提升政服務的效能。這種預算制度強調透明性、課責性與整合性,以改進政府公共服務的績效。
Budget reforms have been undertaken for many years. There has been a movement by scholars and practitioners alike to put forward a comprehensive budgeting system. Budgets compilation changed from the typical annual budgeting to a multi-year budgeting system. The transformation and modernisation of the in South Arica has been based on key elements such as transparency, accountability and the integration of policies. The different budgeting systems available assist to enhance good governance.
期刊論文
1.Christensen, P.、McElravy, J.、Miranda, R.(200310)。What is wrong with Budgeting--a framework for evaluating and fixing public sector financial planning process。Government Finance Review,19(5)。  new window
2.Wise, L. R.(200209)。Public Management Reform: competing drivers of change。Public Administration Review,62(5),555-567。  new window
研究報告
1.South Africa (Republic)(200503)。National Treasury Regulations。Pretoria:Government Printer。  new window
圖書
1.Kind, J.(1999)。Accounting and Finance for managers。London:Kogan Page Limited。  new window
2.South Africa(1996)。Constitution of the Republic of South Africa。Pretoria:Government Printer。  new window
3.South Africa(1999)。Public Finance Management Act。Pretoria:Government Printer。  new window
4.South Africa(1997)。Medium Term Expenditure Handbook。Pretoria:National Treasury。  new window
5.Axelrod, D.(1988)。Budgeting for Modern Government。New York:St. Martin's Press。  new window
6.Dickey, T.(1992)。Budgeting--A practical guide for better business planning。London:Crisp Publication Inc.。  new window
7.Kuye, J. O.、Thornhill, C.、Fourie, D.(2002)。Critical perspectives on public administration: issues for consideration。Sandown:Heinemann。  new window
8.Pauw, J. C.、Woods, G.、Van der Linde, G. F. A.、Fourie, D. J.、Visser, C. B.(2002)。Managing Public Money: A system from the south。Johannesburg:Heinemann。  new window
9.Smith, J.(1994)。Strategic Management and Planning in the Public Sector。Essex, England:Longman。  new window
10.South Africa(1975)。Exchequer and Audit Act。Pretoria:Government Printer。  new window
11.Lindblom, C. E.、Woodhouse, E. J.(1993)。The Policy-Making Process。Englewood Cliffs, New Jersey。  new window
圖書論文
1.Walker, L.、Mengistu, B.(1999)。Spend and Deliver。A Guide to the Medium Term Expenditure Framework。Idasa:Cape Town。  new window
2.Willoughby, K. G.(2003)。Planning, Programming Budgeting System (PPBS)。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
3.Brown, J. R.(2003)。Performance--Based Budgeting。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
4.Leland, S.(2003)。Budgeting, Line Item and Object-of-Expenditure Controls。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
5.McCaffery, J.(2003)。Budget Reform。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
6.Melkers, J. E.(2003)。Budgeting, Performance-Based。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
7.Miller, G. J.、Robbins, D.(2003)。Achieving Productivity Through Budgeting。Encyclopaedia of Administration and Public Policy。New York:Marcel Dekker。  new window
8.Reed, B. J.(2003)。Budgeting, Target-Based。Encyclopaedia of Public Administration and Public Policy。New York:Marcel Dekker。  new window
 
 
 
 
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