OECD review of the Canadian Parliamentary Budget Office
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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Independent fiscal institutions (IFIs) represent a major innovation in public financial management. They are an essential pillar of many countries’ fiscal setup. The 2014 OECD Recommendation on Principles for IFIs includes a provision on the need for IFIs to undergo external evaluations. The logic behind this is simple – independence requires...
独立财政机构（Independent Fiscal Institutions，IFIs）是公共财政管理领域的一项重大创新，亦是诸多国家财政体制框架中不可或缺的核心支柱。2014年经济合作与发展组织（Organization for Economic Co-operation and Development，OECD）发布的《独立财政机构原则建议书》包含一项条款，要求IFIs接受外部评估。其背后的逻辑十分简单——独立性要求……
