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題名 Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget
作者 Kwan, Chang Yee;Bali, Azad Singh;Asher, Mukul G
貢獻者 國研中心
關鍵詞 budgetary forecasts; fiscal marksmanship; fiscal space; public financial management; transparency and accountability
日期 2016-12
上傳時間 8-Jan-2018 11:22:33 (UTC+8)
摘要 This paper analyses the Singapore government budget`s organization and reporting structure, and draws lessons and policy implications for improving public financial management practices. The paper finds that Singapore`s fiscal marksmanship record has been poor with consistent underestimates of revenue and overestimates of expenditure. Second, subtle divergences from international reporting standards limit the information available and constrain the budget`s analytical usefulness in international comparisons. Third, current reporting conventions of the budget fail to provide an adequate representation of the government`s fiscal position. Fourth, revised estimates of budgetary balances in line with international reporting standards show a considerable increase in the fiscal space available. The policy implications of these findings are discussed, as well as some reporting changes which can help improve the fiscal marksmanship record, increase public sector transparency and accountability, and facilitate better quality discourse among all stakeholders on public financial management.
關聯 Australian Journal of Public Administration. Dec2016, Vol. 75 Issue 4, p409-423. 15p.
資料類型 article
DOI http://dx.doi.org/10.1111/1467-8500.12228
dc.contributor 國研中心zh_TW
dc.creator (作者) Kwan, Chang Yee;Bali, Azad Singh;Asher, Mukul Gen_US
dc.date (日期) 2016-12
dc.date.accessioned 8-Jan-2018 11:22:33 (UTC+8)-
dc.date.available 8-Jan-2018 11:22:33 (UTC+8)-
dc.date.issued (上傳時間) 8-Jan-2018 11:22:33 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115514-
dc.description.abstract (摘要) This paper analyses the Singapore government budget`s organization and reporting structure, and draws lessons and policy implications for improving public financial management practices. The paper finds that Singapore`s fiscal marksmanship record has been poor with consistent underestimates of revenue and overestimates of expenditure. Second, subtle divergences from international reporting standards limit the information available and constrain the budget`s analytical usefulness in international comparisons. Third, current reporting conventions of the budget fail to provide an adequate representation of the government`s fiscal position. Fourth, revised estimates of budgetary balances in line with international reporting standards show a considerable increase in the fiscal space available. The policy implications of these findings are discussed, as well as some reporting changes which can help improve the fiscal marksmanship record, increase public sector transparency and accountability, and facilitate better quality discourse among all stakeholders on public financial management.en_US
dc.format.extent 309441 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Australian Journal of Public Administration. Dec2016, Vol. 75 Issue 4, p409-423. 15p.en_US
dc.subject (關鍵詞) budgetary forecasts; fiscal marksmanship; fiscal space; public financial management; transparency and accountabilityen_US
dc.title (題名) Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budgeten_US
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1111/1467-8500.12228
dc.doi.uri (DOI) http://dx.doi.org/10.1111/1467-8500.12228