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Reform of the planning, programming, budgeting system, and management control in the U.S. Department of Defense: insights fom budget theory

机译:美国国防部计划,规划,预算编制系统和管理控制的改革:预算理论的见解

摘要

Resource decision making for the Department of Defense (DOD) is one of the most challenging tasks in all of public financial management. DOD coordinates national security threat assessment, long- and intermediate-range planning and programming with annual budget formulation and execution. Between 2001 and 2004, Defense Secretary Donald Rumsfeld changed the system significantly, simplifying, andsynchronizing it with presidential terms of office. We assess Planning, Programming, Budgeting System (PPBS) reform through application of applied budget theory. We review system evolution, document recent reforms, explain why change was necessary, and assess implementation feasibility. Only preliminary evaluation is possible because change implementation will require five or more years.
机译:国防部(DOD)的资源决策是所有公共财务管理中最具挑战性的任务之一。国防部通过制定和执行年度预算来协调国家安全威胁评估,中长期计划和规划。在2001年至2004年之间,国防部长唐纳德·拉姆斯菲尔德(Donald Rumsfeld)进行了重大修改,简化了系统并使其与总统任期同步。我们通过应用预算理论的应用来评估计划,计划,预算编制系统(PPBS)的改革。我们审查了系统的发展,记录了近期的改革,解释了为什么需要更改,并评估了实施的可行性。只有初步评估是可能的,因为变更实施将需要五年或更长时间。

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