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Preliminary research on natinoal budget and accounting system in the Philippines

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Frame of Image  Accounting (KAGA) Ministry of Strategy and Finance (MOSF), Republic of Korea The Government of Philippines Department of Budget and Management(DBM) Commission on Audit(COA) Department of Finance(DOF) Advance Science Technology Institute(ASTI) National Computer Center(NCC) MoonJoong Tcha, Executive Director, Center for International Development, CID, KDI Taihee Lee, Director, Office of KSP Consultation, CID, KDI Eunji Choi, Research Associate, CID, KDI Hoi Shin Ha, Consultant, Metabuild Co., Inc. Vice President Yong Lak Choi, Professor, Soongsil University Chapter 1: Deuk Jong Bae, Professor, Yonsei University Liza Gloria A. De los Reyes, Consultant, Asiagate Networks, Inc. CEO Chapter 2: In Jae Kang, Director, Public Finance & System Engineering Institute Chapter 3: Yong Lak Choi, Professor, Soongsil University Hoi Shin Ha, Consultant, Metabuild Co., Inc. Vice President Conrad Miguel Manalac, Consultant, DBM, Republic of The Philippines Hoi Shin Ha, Consultant, Metabuild Co., Inc. Vice President David Roberts, Freelance Editor
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Government Publications Registration Number 11-1051000-000271-01 I S B N 978-89-8063-636-5 94320 978-89-8063-657-0 (set) Copyright ⓒ 2012 by Ministry of Strategy and Finance, the Republic of Korea
11-1051000-000271-01
Knowledge Sharing Program
Preliminary Research on National Budget and Accounting System in the Philippines
2012
MINISTRY OF STRATEGY AND FINANCE
Korea Development In


Full Text
Title Preliminary research on natinoal budget and accounting system in the Philippines
Similar Titles
Project Category Consulting Programs
Material Type Reports
Author(English)

Korea Development Institute

Publisher

Seoul:Korea Development Institute

Date 2012-04
Project Consulting Programs
Series Title; No Knowledge Sharing Program
Pages 154
Subject Country Philippines(Asia and Pacific)
South Korea(Asia and Pacific)
Language English
File Type Documents
Original Format pdf
Subject Economy < Financial Policy
Economy < Economic Administration
Holding Korea Development Institute
Recipient Country Philippines(Asia and Pacific)
Donor Country South Korea(Asia and Pacific)
Supervisor Korea Development Institute
Organizer Korea Development Institute
Sponsor Ministry of Strategy and Finance

Abstract

The Korean government introduced many new Public Expenditure Management Systems (PEMS) in the 2000s, including the mid-term expenditure framework, topdown budgeting, performance management system and program budgeting. The Republic of the Philippines (RP) is also seeking to modernize their PEMS. Though the two countries want to modernize their PEMS, they place emphasis on different aspects due to their socio-political environments. Korea has long been improving transparency and made some progress in anti-corruption efforts. Most of the related reforms took place in the 1990s. In the 2000s, Korea introduced new PEMS in order to improve the efficiencies of the public resources. As for the RP, new systems have also been adopted in the past, like performance budgeting, program budgeting, Forward Estimates and top-down budgeting. Nowadays, however, RP is trying to introduce electronic systems to enhance transparency of their financial management with the hope of preventing corruption. (The rest omitted)