NABO published “The Budget Systems of Major Countries” on May 2012 in order to introduce the budget systems and related institutions of major countries systematically with the opening of 19th Assembly. The seven countries included are the USA, UK, France, Germany, Japan, Canada, and Sweden. Other included contents produced from recent information are budget laws, organizations of parliament and government, processes from budgeting to settlement, and various fiscal systems reflecting the socioeconomic conditions of each country.
The purpose of this report is to recognize that the budget is a statement showing the direction and target of fiscal policy through resource allocation in one fiscal year or medium term. Firstly, it aims to promote understanding of foreign budget systems, and, secondly, it aims to encourage reformation of our budget system that seeks to enhance efficiency and efficacy in budgeting and operating the budget.
Fiscal Policy Analysis Division
The purpose of this report is to recognize that the budget is a statement showing the direction and target of fiscal policy through resource allocation in one fiscal year or medium term. Firstly, it aims to promote understanding of foreign budget systems, and, secondly, it aims to encourage reformation of our budget system that seeks to enhance efficiency and efficacy in budgeting and operating the budget.
Fiscal Policy Analysis Division