The impact of performance-based budgeting on state fiscal performance

被引：8

作者：

Crain W.M. ^{[1
]}

O'Roark J.B. ^{[2
]}

机构：

[1] James M. Buchanan Ctr. Polit. Econ., George Mason University, Fairfax

[2] James Madison University, Harrisonburg

来源：

Economics of Governance | 2004年 / 5卷 / 2期

关键词：

Budget process; Fiscal policy; Fiscal rules; Performance budgeting; State government finances;

D O I：

10.1007/s10101-003-0062-6

中图分类号：

学科分类号：

摘要：

Almost all American States have tried some form of performance-based budgeting, and this study examines the impact of this budget process innovation on state expenditures. Using panel data for 1970 through 1997 the findings indicate that performance-based budgeting curtails state spending per capita by at least two percentage points. However, not all state government programs are affected equally; some budget categories experience spending increases after the implementation of performance budgeting. The paper also examines the adoption pattern among states of performance budgeting rules. © Springer-Verlag 2004.

引用

页码：167 / 186

页数：19

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