标题：Performance Budgeting, its Planning, Implementation and Monitoring Processes: The Case for Nigeria’s Science, Technology and Innovation (STI) Budget
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2012
卷号：1
期号：5
页码：69-81
DOI：10.5923/j.ijfa.20120105.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The limitations imposed on science, technology and innovation (STI) research and development (R&D), and technology transfer by the fiscal problems of the day need to be overcome in Nigeria. This requires a carefully co-ordinated approach, which recognises in general the less wasteful nature of a simpler fiscal policy, while appreciating the absolute necessity of encouraging innovation in the private sector. Frameworks to promote linkages between universities, science, engineering and technology institutions (SETIs) and the private sector are needed with a view to sharing risks, resources and insights with respect to precompetitive research. This paper addresses these challenges and make policy suggestions on how best to go about the process through performance budgeting.
