Legislatures and Budget Oversight in Latin America Strengthening Public Finance Accountability in Emerging Economies
Reforming budgetary institutions for effective government is a critical task for emerging economies. Strengthening the role of parliament in the budget process is an integral part of the restoration of democracy throughout Latin America, which requires a re-equilibration of executive and legislative...
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| Format: | Online |
| Sprache: | eng |
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Paris
OECD Publishing
2006
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| Online Zugang: | Volltext |
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Tag hinzufügen | Zusammenfassung: | Reforming budgetary institutions for effective government is a critical task for emerging economies. Strengthening the role of parliament in the budget process is an integral part of the restoration of democracy throughout Latin America, which requires a re-equilibration of executive and legislative prerogatives in public policy. The role of legislatures in public budgeting and public finance management has nevertheless been largely overlooked in the first stage of economic reform. This is starting to change, as the contribution of legislatures to the budgetary process is currently being re-evaluated, both in developed and, more recently, in developing countries.1 It is increasingly being recognised that parliaments have a critical role to play to strengthen economic governance, improve transparency in public finances and ensure government accountability. Enhancing legislative scrutiny of the budget and oversight of its execution is increasingly considered as a means to strengthen government accountability and curb corruption (OECD, 2002; G8, 2003).2 The international financial institutions are particularly keen to promote greater transparency in public finance management and to improve governmental financial information systems in emerging economies... |
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| Beschreibung: | 1 Online-Ressource (31 Seiten) |