From Performance Budgeting to Performance Budget Management: Theory and Practice

• 成果类型: Article
• 署名作者: Ho, Alfred Tat-Kei
• 署名单位: University of Kansas
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/puar.12915
• 发表日期: 2018
• 页码: 748-758
• 关键词: assessment rating tool; public-sector; local-governments; state; REFORM; implementation; incentives; part; pbb; INFORMATION

摘要

This article examines the decades-long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long-term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less.