编制计划预算的机制能改善公共资源的分配吗? 来自喀麦隆的部委的例子
Onana Simon Pierre1, Ousmane Diaby1
1University of Yaounde 2, Cameroon.
Evaluation and program planning
|July 27, 2025
概括
程序预算编制机制提高了喀麦隆的公共资源分配. 多年期和绩效指标等关键要素对预算收入产生积极影响,尽管需要加强议会授权.
科学领域:
- 公共管理 公共管理
- 公共财政是公共财政.
- 预算政策 预算政策
背景情况:
- 有效地分配公共资源对于国家发展至关重要.
- 喀麦隆的公共财政管理系统在优化资源分配方面面临挑战.
- 了解具体预算编制机制的影响对于改革至关重要.
研究的目的:
- 分析程序预算编制机制对喀麦隆公共资源分配的影响.
- 确定影响预算结果的计划预算的关键组成部分.
- 为改善公共财政管理提供基于证据的建议.
主要方法:
- 一项初步的探索性研究,涉及八名国家预算官员.
- 在29个部门的预算设计过程中,对475个参与者进行了大规模的调查.
- 使用简单的探针回归来评估变量影响的统计分析.
主要成果:
- 程序预算编制机制显著改善了预算资源的分配.
- 多年性,支出审查,绩效指标和详细的拨款结构与更好的预算分配有积极的相关性.
- 由于议会预算授权的局限性,这些积极影响受到限制.
结论:
- 节目预算要素是提高喀麦隆公共资源分配的有效工具.
- 建议加强议会监督和授权流程.
- 建议加强外部预算控制,以进一步优化资源管理.
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