دانلود کتاب The Impact of Performance Budgeting on Public Spending in Germany’s Laender

Name: The Impact of Performance Budgeting on Public Spending in Germany’s Laender
Availability: InStock
Author: Christiane Lorenz (auth.)
ISBN: 9783834934826, 9783834934833

by Christiane Lorenz (auth.)

عنوان فارسی: تاثیر بودجه ریزی عملیاتی هزینه های عمومی در Laender آلمان
ناشر: Gabler Verlag
سال: 2012
ویرایش: 1
زبان: انگلیسی
تعداد صفحه (نسخه چاپی - نسخه الکترونیکی): 143-152
شابک: 9783834934826, 9783834934833
نوع فایل: PDF دانلود نرم افزار مطالعه
حجم: 3.00 مگابایت

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Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.

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