Incentives, Certification, and Targets in Performance Budgeting
Incentives, Certification, and Targets in Performance Budgeting
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绩效预算中的激励、认证和目标
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
Jaeduk Keum
中科院分区：
文献类型：
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作者：
G. Miller;D. Robbins;Jaeduk Keum
对包括绩效在内的预算改革的审查揭示了至少二十年来的三项主要的相互竞争的改革。激励、认证和目标试图通过结果管理或支出控制将预算与绩效联系起来。我们试图理解的模型来自基于这三种方法的“以细节换总体”方案。具体来说，我们探讨这三种模型是否存在于地方预算体系中，如果存在，它们之间的关系如何。
Review of budget reforms embracing performance reveals at least two decades of three major competing reforms. Incentives, certification, and targets have tried to connect budgeting with performance through either managing for results or expenditure control. The model we try to understand comes from the "trade the details for the totals" scheme based on these three approaches. Specifically, we explore whether these three models exist in local budget systems and, if so, how they relate to each other.