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...

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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
Tabla de Contenidos:
  • I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960s to 1990s; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LICs
  • A. IntroductionB. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References

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