Performance Budgeting in Korea
- Keyword
- Title
- Performance Budgeting in Korea
- Authors
- John M. Kim and Nowook Park
- Issue Date
- 2008-02-01
- Publisher
- KIPF
- Abstract
- OECD Journal on Budgeting Volume 7 – No. 4 © OECD 2007
1. Description of the performance system
1.1. Background and context
1.2. Content and approaches
1.3. Legal and institutional framework
1.4. Scope and coverage
2. Measurement and assessment of results
2.1. Setting goals
2.2. Performance measures: outputs, outcomes and measurement isues
2.3. Setting targets
3. Integrating performance information in the budget process
3.1. Budget negotiations: linkage of performance information to
budgeting decisions
3.2. Incentives
4. Reporting of performance information
5. Key challenges
6. Solutions
7. Lessons learned and impact