Tightening the Results/Funding Link in Performance Budgeting Systems

摘要: Influential contemporary performance budgeting models have sought to tighten the link between results and budgets. This paper considers three approaches – budget-linked targets, based upon output or outcome costs, budgetary incentives assesses their potential enhance results/funding link. It is possible develop real links targets budgets, although generally not of a formularized nature. Criticisms particularly on imperfections nature indicators, tend be somewhat exaggerated. Considerably more use can made cost information in there are important imitations arising from some outputs, prevalence qualitative rationing. Initiatives designed ensure that agency systematically considered when deciding budget allocations highly desirable. The idea additional funding as reward for good needs, however, approached cautiously selectively.