Abuse and corruption of public assets, along with fraudulent activities
become more sophisticated, causing serious loss of public resources.
Budgeting is considered as the most important tool for guiding and optimally
allocating resources in order to achieve development goals.
Therefore, the state budget management reform is considered a key
task in Viet Nam. Meanwhile performance-based budgeting (PBB) has
become one of the budgeting systems employed by governments in
most developed and developing countries. So the purpose of the article
examines the concept of PBB, some of the advantages and disadvantages
of PBB, the trend of research on the application of PBB in some
countries and the situation of Vietnam’s legal framework, to help the
Government have more basic information for the promulgation of relevant
policies, in order to help the process of reforming Vietnam’s budget
model in the future.
Keywords: public sector reform, budgeting reform, Performance-based
(Bài viết đăng trên Tạp chí Kế toán và Kiểm toán số tháng 9/2019 của Ths.NCS Lê Thị Cẩm Hồng.
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