Performance Budgeting and Accrual Budgeting

Schick, Allen

doi:10.1787/budget-v7-art11-en

Cited by 85 publications

(94 citation statements)

References 3 publications

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“…No entanto, conforme assinala Schick (2007), em um regime de competência os resultados dependem de premissas adotadas com respeito a taxas de juros e de desconto, bem como da reavaliação de ativos, cuja mudança também pode alterar os resultados. Uma importante diferença, que é destacada para justificar a adoção de um regime de competência no setor público, é a transparência das regras que regulam a contabilidade de organizações privadas, além da existência de organismos independentes encarregados de auditar os números publicados.…”

Section: A Importância De Informações Sobre Custos Para a Melhoria Daunclassified

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Informações de custos e qualidade do gasto público: lições da experiência internacional

Rezende¹,

Cunha²,

Bevilacqua

2010

Rev. Adm. Pública

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Su m á r i o : 1. Introdução; 2. A importância de informações sobre custos para a melhoria da qualidade do gasto público; 3. Motivações e objetivos para a adoção de regimes contábeis que gerem informações sobre os custos do governo; 4. A adoção da contabilidade de competência deve levar necessariamente à adoção também de um orçamento de competência?; 5. O debate atual: da informação à decisão; 6. A experiência internacional e as diretrizes para adoção de um sistema de custos no setor público brasileiro; 7. Síntese e conclusões.Su m m a ry : 1. Introduction; 2. The importance of cost information for the improvement of public expenditure; 3. Motives and goals of accounting regimes that manage government expenditure information; 4. The adoption of accrual accounting must necessarily also lead to accrual budgeting?; 5. The current debate: from information to decision; 6. International experience and the guidelines for the adoption of a costing system in the Brazilian public sector; 7. Summary and conclusions.

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Section: A Importância De Informações Sobre Custos Para a Melhoria Daunclassified

“…Vantagens e desvantagens dessas duas opções foram apreciadas em detalhe por Schick (2007), cujas principais observações a respeito são resumidas adiante.…”

Section: O Debate Atual: Da Informação à Decisãounclassified

Informações de custos e qualidade do gasto público: lições da experiência internacional

Rezende¹,

Cunha²,

Bevilacqua

2010

Rev. Adm. Pública

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“…La experiencia acumulada hasta la fecha, sin embargo, muestra que la contabilidad en base devengado no está acompañada automáticamente de una presupuestación en base devengado; muchos paí-ses han conservado la presupuestación en base caja o alguna forma híbri-da junto con la presentación de información financiera en base devengado (Blöndal, 2004;Schick, 2007). Hay varias razones para hacerlo:…”

Section: Implicaciones Para Los Sistemas Presupuestario De Tesoreríaunclassified

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

Pimenta¹

2015

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“…Experience to date, however, shows that accrual accounting is not automatically accompanied by accrual-based budgeting; many countries have retained cash-based budgeting or some hybrid alongside accrual-based financial reporting (Blöndal, 2004;Schick, 2007). There are several reasons for this:…”

Section: Implications For Budgetary Treasury and Financial Control mentioning

confidence: 99%

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

Pimenta¹,

Varea²,

Arosteguiberry³

et al. 2015

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Commons IGO 3.0 Attribution-NonCommercial-NoDerivatives (CC-IGO BY-NC-ND 3.0 IGO) license (http://creativecommons.org/licenses/by-nc-nd/3.0/igo/legalcode) and may be reproduced with attribution to the IDB and for any non-commercial purpose. No derivative work is allowed.Any dispute related to the use of the works of the IDB that cannot be settled amicably shall be submitted to arbitration pursuant to the UNCITRAL rules. The use of the IDB's name for any purpose other than for attribution, and the use of IDB's logo shall be subject to a separate written license agreement between the IDB and the user and is not authorized as part of this CC-IGO license. At present, macro-fiscal policy faces significant regional challenges. Fiscal risks associated with contingent liabilities related to social security; public pensions; public-private partnerships; natural disasters; subnational government finances; volatile revenues, particularly in natural resource rich countries; and modest growth in developed countries must be made transparent through the sharing of PFM information. While there may be considerable heterogeneity across Latin American countries, there are widespread efforts toward fiscal discipline and sustainable levels of public debt, as well as concern regarding these risks in the medium and long term.In response to this scenario, most countries in the region have embarked on reforms to improve their financial management performance indicators; better integrate cash and debt management; further improve liquidity management through more efficient treasury single accounts; apply international public sector accounting standards; implement public sector cost management; further integrate financial management information systems;and incorporate more transparent and efficient public procurement. The objectives of these reforms are to allocate and use public financial resources more efficiently, effectively, and transparently; measure and manage fiscal risks; and improve the formulation of fiscal and public management policies, based on reliable, comprehensive, and timely financial information.Together, the IDB and the IMF remain committed to assist the countries of Latin America with the design and implementation of efficient PFM systems to strengthen their institutions. We hope that this book will contribute to this endeavor. These reforms and associated challenges matter, in any event, since they are part of the comprehensive effort of governments to meet the demands of citizens for better public services and more solid and transparent fiscal institutions. Governments must allocate and use public resources more efficiently if they wish to succeed in tackling the increasingly complex and uncertain global environment. PFM is the key to achieving these goals. Santiago Levy Vitor GasparThe work of the IDB's Institutions for Development Department focuses on assisting governments to strengthen public sector institutions so that they can achieve these goals. The Department's specialists have provided valuable advice an...

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Performance Budgeting and Accrual Budgeting

Cited by 85 publications

References 3 publications

Informações de custos e qualidade do gasto público: lições da experiência internacional

Informações de custos e qualidade do gasto público: lições da experiência internacional

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

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