Budgeting for Results: Recent Developments in Five Industrialized Countries
本文基于文献和访谈，报告了澳大利亚、加拿大、丹麦、瑞典和英国在结果导向预算方面的最新做法，分析了共同主题与差异，对公共管理研究者有参考价值。
This article reports on recent developments in five countries: Australia, Canada, Denmark, Sweden, and the United Kingdom. The material is drawn from documentary sources and interviews in all of the countries except Australia.3 After describing each country's approach, the article analyzes common themes and differences. The order in which country descriptions appear has been dictated by affinities in their approaches. The two Scandinavian countries comprise one group, the three Commonwealth countries another. In the latter, British activities are recounted first because they have strongly influenced Australian and Canadian innovations.