Suchergebnisse

AbstractThis paper reviews the evolution of programme and performance budgeting (PPB) in Malaysia from its beginning in 1969, through the in‐depth implementation phase which began in 1972, to the present day. It outlines the system in the Ministry of Health, where PPB has been extensively developed and comments on the systems established in other in‐depth ministries, in several of which little appears to have been achieved. In 1981 all other agencies were asked to adopt PPB in their budget submissions. Compliance has been superficial. The paper explores the constraints to the further development of PPB. These range from difficulties of securing appropriate staff, lack of top‐level commitment and information problems, to the inherent difficulties of programming and performance measurement. In seeking to evaluate the success of PPB the paper adopts two approaches. The first, involving a small questionnaire survey amongst those involved in PPB, reveals rather guarded opinions concerning its usefulness and progress. The second, which explores the use made of PPB, reveals little use by legislators, budget officers or line managers, and no link between PPB and the planning process. However the audit department expresses considerable interest in relation to performance auditing. In summary the achievements of PPB have been modest.

This paper reviews the evolution of programme and performance budgeting (PPB) in Malaysia from its beginning in 1969, through the in-depth implementation phase which began in 1972, to the present day. It outlines the system in the Ministry of Health, where PPB has been extensively developed and comments on the systems established in other in-depth ministries, in several of which little appears to have been achieved. In 1981 all other agencies were asked to adopt PPB in their budget submissions. Compliance has been superficial. The paper explores the constraints to the further development of PPB. In seeking to evaluate the success of PPB the paper adopts two approaches. The first, involving a small questionnaire survey amongst those involved in PPB, reveals rather guarded opinions concerning its usefulness and progress. The second, which explores the use made of PPB, reveals little use by legislators, budget officers or line managers, and no link between PPB and the planning process. (IPSA, abridged/DÜI)

Many countries have attempted to improve their government budget processes. Performance budgeting is a system which tries to improve budgeting by correlating data on programmes, costs and performance. It was the subject of a manual published by the UN in 1965. Since then, many developing countries have tried to introduce this system. This study documents the efforts made by the Sri Lankan Government to introduce performance budgeting. These commenced in 1969 and ceased in 1977. Several difficulties were encountered, for example, in program identification and in performance measurement. Moreover, there was not much evidence of performance budgets being used by the legislature or by government departments. The difficulties encountered explain the partial implementation of the system in Sri Lanka. Little fundamental change has occurred. The budget document is framed in terms of programs and projects. Some performance measures are also included but the system remains largely irrelevant to budget decisions. (Internat. Political Science Association)

Ausführliche und gut verständliche Einführung in die Elemente und Probleme der nigerianischen Finanzwirtschaft