A review of capital budgeting practices /

A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of p...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Jacobs, Davina F. (Autor)
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2008.
©2008
Colección:IMF working paper ; WP/08/160.
Temas:
Budget process.
Capital investments.
Expenditures, Public.
Capital Financing
Processus budgétaire.
Investissements de capitaux.
Dépenses publiques.
Budget process
Capital investments
Expenditures, Public
Öffentliche Investition.
Investitionsrechnung.
Low-Income Countries.
Acceso en línea:Texto completo
Descripción
Sumario:A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.
Notas:"June 2008."
Descripción Física:1 online resource (24 pages)
Bibliografía:Includes bibliographical references (pages 23-24).
ISBN:1282841114
9781282841116
1451914717
9781451914719
ISSN:2227-8885 ;

Ejemplares similares