Format:
15 p
ISSN:
1681-2336
Content:
Despite many reforms implemented in China’s public financial management over the past ten years, China’s public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process are analysed, and suggestions are made for reforming the budgeting process based on the outlined framework.
In:
OECD, OECD journal on budgeting, Paris : Organisation for Economic Co-operation and Development, 2001, Vol. 11, no. 1, p. 75-89, 1681-2336
Language:
English
DOI:
10.1787/budget-11-5kggc0zqj8f0
Bookmarklink