Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model
本文开发了一个分析模型，比较欧洲十个城市在预算中融入绩效信息的情况，发现绩效结构差异大、指标多不衡量结果、缺乏未来和过去数据，但存在相似的学习路径。
This article contributes to the debate on the incorporation of performance information in European local government budgets. At the core is the development of an analytical model for comparing efforts of performance budgeting (PB). Evidence in ten cases indicates that performance structures and the span of performance differ, that performance indicators are far from always measuring outcomes or outputs, and that future and past performance figures are often absent. Nevertheless similar learning trajectories do exist. Possible explanations for the variation involve the varying degrees of reform implementation, experience with PB and prevailing institutional arrangements.