(Download) "Comparison of Performance Budget and Traditional Budget/ Comparaison Entre Le Budget de Performance Et Le Budget Traditionnel (Report)" by Canadian Social Science ~ eBook PDF Kindle ePub Free
eBook details
- Title: Comparison of Performance Budget and Traditional Budget/ Comparaison Entre Le Budget de Performance Et Le Budget Traditionnel (Report)
- Author : Canadian Social Science
- Release Date : January 01, 2007
- Genre: Social Science,Books,Nonfiction,
- Pages : * pages
- Size : 213 KB
Description
1. INTRODUCTION The hottest topic in the reform of public management in the whole world at present is the management of budget and governmental accounting. The main thread of budget management is the turning from traditional budget management led by inputting to the budget management led by the performance. The performance budget was implemented by U.S.A. originally and it has gone through reforms such as project planning budget, zero-base budget and so on. In the middle of 1980s some OECD country especially Australia and New Zealand carried a series of reforms named "new public management" that had quite an effect. The traditional input budgeting has been replaced by the out budgeting which measures the performance of government sector and expenditure unit through output indicators. Output budgeting is modern performance budgeting. Performance budgeting has been approved by a lot of countries in the world because its modern management ideas and advanced techniques.