公共部門における業績ベースの予算管理 Performance-Based Budgeting in the Public Sector

著者名：de Vries, Michiel S. (EDT)/Nemec, Juraj (EDT)/Špaček, David (EDT)

Palgrave Macmillan（2019/01/30発売）

• 言語：ENG
• ISBN：9783030020767
• eISBN：9783030020774

Description

This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.

Table of Contents

Chapter 1: Dilemmas in performance budgeting.- Chapter 2: Performance Based budgeting: The US Case.- Chapter 3: Performance Monitoring in New South Wales Australia.- Chapter 4: Performance Budgeting in the Netherlands.- Chapter 5: Performance Budgeting in Germany, Austria and Switzerland.- Chapter 6: Public Sector Performance-Based Budgeting in Italy.- Chapter 7: Performance Budgeting in Local Government: A Case Study of eThekwini Municipality in South Africa.- Chapter 8: Performance budgeting in Russia.- Chapter 9: Performance-based Programme Budgeting in Ukraine (with a focus on the local budget level).- Chapter 10: Performance budgeting and performance financing in Slovakia.- Chapter 11: The Development of Performance-based Budgeting in Slovenia.- Chapter 12: Performance-based financing of kindergartens: Bulgaria.- Chapter 13: Performance based funding of universities- Czech Republic and Slovakia.- Chapter 14: Effectuating performance-based budgeting takes time.