Serbia : Public Financial Management Assessment

• Ngôn ngữ: eng
• Ký hiệu phân loại: 720.94 Architecture
• Thông tin xuất bản: Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 292612
• Chủ đề: 1. AGGREGATE EXPENDITURE; 2. AGGREGATE FISCAL; 3. AGGREGATE FISCAL DISCIPLINE; 4. AGGREGATE REVENUE; 5. ALLOCATION

Tóm tắt

The primary objective of this Public Financial Management (PFM) assessment is to provide an assessment of the strengths and weaknesses of the PFM system in the Republic of Serbia, which can help the government to prioritize and measure progress in PFM reform. This assessment of Serbia's PFM performance is based on 28 indicators developed by Public Expenditure and Financial Accountability (PEFA) and organized around 6 pillars representing core dimensions of PFM performance. PFM performance, as measured by PEFA indicators, informs of key outcomes in public expenditure management (fiscal discipline, allocative efficiency, and operational performance). PEFA assessments provide snapshots of a country's PFM performance allowing for international comparisons. Repeated assessments aim at assisting governments in monitoring the progress of PFM performance over time. The scores are assigned in accordance with the interpretations and the scoring methodology provided by PEFA.