El presupuesto como instrumento para la innovación en la gestión pública: balance y retos pendientes de la reforma presupuestaria de la Generalitat de Catalunya

Salvador Maluquer i Amorós
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Salvador Maluquer i Amorós: Parc Científic de Barcelona

EKONOMIAZ. Revista vasca de Economía, 2012, vol. 80, issue 02, 206-225

Abstract: In 2005, the Regional Government of Catalonia began a process to modernise the preparation and management of its budget, seeking to make the budget a basic tool for economic and financial decision-making and for explicitly setting out the economic actions of the government. The principles of this modernisation were orientation towards results, the introduction of a medium-term perspective and enhancements in transparency, all aimed at improving the efficiency and effectiveness of funding allocations and the management of public resources. In the face of the fiscal crisis that public administrations have been facing for several years now, those principles have become even more strategically significant. This paper sets out to outline the changes made and the lines of work undertaken in this process, and to highlight some points for the future that may help to ensure the continuity and success of the changes made.

Keywords: budget; budgeting for outcomes; transparency (search for similar items in EconPapers)
JEL-codes: H11 H61 (search for similar items in EconPapers)
Date: 2012
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