Las recientes reformas presupuestarias del Reino Unido y Franciauna comparación en torno a ocho ejes
ISSN: 0210-5977
Year of publication: 2007
Issue: 47
Pages: 9-36
Type: Article
More publications in: Presupuesto y gasto público
Abstract
In the United Kingdom, a leading country in the New Public Management (NPM), the Central Government budgetary system has undergone several reforms lately. In the 2003-2006 triennium, these reforms culminated in the full implementation of Resource Accounting and Budgeting. Also, in «continental» France, which shows a delayed impact of the NPM, the new budget code established in its Loi organique sur les lois de finances was implemented in 2006. A comparison between these two models of budgetary reform can be both interesting per se and instructive for our general government.