IMPACT

German municipalities have prepared performance budgets for over 10 years. The incorporation of performance information into the budget is, however, still work in progress. Local politicians perceive the usability of non-financial information in the budget as low and do not use such information intensively for budget composition or other purposes. German municipal budgets are usually voluminous because of their highly detailed structure and the large amount of displayed performance data which rarely informs about outcomes. Such information does not meet the needs of councillors, for example in their struggles with political opponents. Some options for improving the usability of budgetary information are presented.

影响

德国市政当局制定绩效预算已有 10 多年的历史。然而，将绩效信息纳入预算的工作仍在进行中。地方政治家认为预算中非财务信息的可用性很低，并且不会将这些信息集中用于预算构成或其他目的。德国市政预算通常是庞大的，因为它们的结构非常详细，并且显示的大量绩效数据很少能说明结果。这些信息不能满足议员的需要，例如在他们与政治对手的斗争中。提出了一些改进预算信息可用性的选项。