Информационные Системы Финансового Менеджмента

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2. 25- , 3. 2011The International Bank for Reconstruction and Development / The World Bank1818 H Street NWWashington DC 20433: 202-473-1000-: www.worldbank.orgAll rights reserved1 2 3 4 13 12 11 10 . . / . , . , . , , , , - . . () . / , , . , Copyright Clearance Center Inc., 222 RosewoodDrive, Danvers, MA 01923, USA; : 978-750-8400; : 978-750-4470; -:www.copyright.com. , , : Office of the Publisher, The World Bank, 1818 H Street NW,Washington, DC 20433, USA; : 202-522-2422; : [email protected]: 978-0-8213-8750-4eISBN: 978-0-8213-8753-5DOI: 10.1596/878-0-8213-8750-4 4. ................................................................................................................. i ............................................................................................................................ iii ................................................................................................................................. v ..........................................................................................................................................vii I. .................................................................................................................... 1 1. ....................................................................................................................................3 2. ....................................................................................................................................4 II. ................................................................................. 9 3. ........................................................................................................................9 4. .......................................................................................................11 5. .............................................................................................................12 6. .............................................................................................................................................13 7. .........................................................................................................................................14 8. ............................................................................................................15 9. .......................................................................................................17 10. ................................................................................................20 11. - ..........................................24 12. ............................................................................26 13. .................................................................................................................27 14. ...............................................................................................29 15. ......................................................31 III. .................................................................................. 33 16. ICR .................................................................................................................................33 17. IEG .................................................................................................................................36 18. ...............................................................................................................37 19. ..................................................................................................................38 20. ....................................................................................................................45 21. .............................................................................................................................46 22............................................................................................................................46 23. ...................................................................................53 IV. ......................................................................................... 55 24.........................................................................................................................................57 25. ............................................................................................................................................61 26. ..........................................................................................................................................64 27. .......................................................................................................................................69 28. .........................................................................................................................................72 V. ....................................................................................................................... 77 29. ......................................................................................................................................77 30. ..................................................................................................................................81 5. ii 31. ................................................................................................................................ 84 32. ......................................................................................................... 93................................................................................................................................ 95 1. ................................................................................................................... 97 2. , . 99 3. .................................................................................................................................................. 115 4. ...................... 127 5. ................................. 133 6. - ................................................... 147 7. ............................................ 149 8. ........ 163 9. (1984-2010 .) ...................... 169 10. () ................................................................................................................................................... 172 11. 51 .......................... 173 12. , ( 2010 .) ................................................................................................................................................. 175 13. ........................................................................................ 182 1. ....................................................................... 5 2. .................................................................. 16 3. ....................................................................................................................................................... 17 4. .................................................................. 25 5. .................................................................................................................................................................... 30 6. ................................. 31 7. ICR ................................................................................................ 34 8. 55 .... 41 9. 32 ............ 43 10. , .................................................................................................................................................................... 45 11. , ....... 46 12. ICR IEG ......................................................... 57 13. ICR IEG .................................................................. 61 14. ICR IEG () .......................................................................................................................... 65 6. 1: ................................................................................6 2: .............................................................9 3: .....................................................10 4: ......................................................10 5: ........................................................11 6: ..........................................................................11 7: .....................................11 8: ................................................................12 9: ....................13 10: .....................................................................................................................................................14 11: ........................................................15 12: ................................................................18 13: .......................................................................................20 14: .....................................................21 15: ..................................23 16: ..........................................23 17: .....................................................24 18: .................................................26 19: ......................................27 20: ....................................27 21: .............................................28 22: .............................................................................28 23: .......................................29 24: ICR............................35 25: ICR .......................35 26: IEG .....................36 27: IEG .............36 28: / ....................................37 29: .............................................47 30: ( 1 2)...............51 31: ( 1 2).......................52 32: .........................................................87 33: , .....................................................................................................................................................................88 34: ................................................88 7. AAA (Control Objectives for Information and related Technology) COBIT FLOSS ICR - IDA IDB IEG ISR (Information Technology Infrastructure Library) ITIL MTBF MTEF MTFF PAD PREM PSG PREM TS i 8. ii 9. . , . (PRMPS), (PSPGET) (ECSP4) : , , -, (LCSPS) . , -, . , , . .iii 10. iv 11. . 25- , 2003 . , , 1984 . 1 , , . , , 1984 ., , . 2009 . . - . 2009 . 2009 . ( 300 (ICR), (PAD) (ISR). 2009 . . . 2010 . . 2010 . . 2010 . FMIS Data Mapper Google Maps. 2010 . , ; . 2010 . (WBS). 2 (1984-2010 .), 2010 . . 2011 . . , , World Banks Experience with Financial ManagementInformation (FMIS) Projects, , 2003 .1 .2 . v 12. vi . , Implementing Financial Management Information SystemProjects: The World Bank Experience-Preliminary Results, Reinventing Government with ICT, , 19 2003 . , Implementation Methodology of the Integrated Public FinancialManagement Systems in Europe and Central Asia, , 2007 . 13. 25- 1984 . 87 () 51 2,2 . ., 938 . . - (). 3 , . , : 4 /? , , , , . ? , ? ? 2010, 55 32 / (T/F), 1984-2010 . ( 7 ). 5 , , : (ICR), (PAD), (IEG) , . . (25) (4). 13 12 . 3 , (55 32 2010 .). . 2.4 , , , , - (1999), (2005).5 (1984-2010 .), 2010 .vii 14. viii (32) (13). , . , . , , . , , . , , , , . . , ICR, 55 "" (67% , 87% , 56% , 61% 59% "" ). 6 IEG, 64% , ICR "" "". 55 , 49 (89%) (20 - + 29 , 27 , 22 ). , , , . . , 2003 .( ), ( 31 24 , 94 51 ). , . , . 25- :6 ICR 9. 15. . . . . , . . . . , . , . , , , , . ( , /, / ). " " (, , , ) " "( , , , ..). . . , , , . 6-7 ( , , ). , , . ix 16. x . , - / . , . , " ". () , . : , ( ) , . , , , , , . 2005 . , , 2. , . 17. : (? ?) , ( ), , , (- ) . (? ? ?) , , . , , ( ), . (?). () () / ( ). , . 7 PAD .: jscreationzs / FreeDigitalPhotos.net , 7 . .xi 18. xii : . " " () ,, ( ). . -, , 2000- . , - , . , (), , 12-18 . , . 2000- (), , ( ), - . 2000- -, (). , . , 2005 ., ( ) . 19. , : () - (FLOSS) : / , . , . ( ), ( ), . , - ( ). ( ), () . , , , , , . xiii 20. xiv , . . ( ) , , , . , , , , . , , . 25- , , . ," " . . , . -( ) , . , . , . , . , , 21. . , : ( , ) . . . . , . () . . xv 22. xvi 23. I. : ,,, ,, , . , . () , , , , . , . -, . , (, ) , , , "" (). , . , . "" . "/" (T/F) ( 1), ( ) ( ). , , /. , . , 1 24. 2 . , . , , , . , . , . , , . , , . , , , . . 1980- . , 87 51 2,2. . , , 3,5 . ., , 938 . .8 - ( 11% - 25% ), , , . 31 , 2003 ., . 9 55 /, . :8 , /, (55 32 2010 .).9 . , , World Banks Experience with Financial Management Information(FMIS) Projects, , 2003 . 25. 3 1. /?a. ?b. ?c. ( )?d. ? 2. ? 3. , ? 4. ? 2010, 55 32 /, 1984-2010 . ( 7 ). : (ICR), (PAD), (IEG) , . . . 2 , , , , .. 3 , ICR IEG, . 4 , , , , . , 5 , .1. , , . , , - . , , , , , , , ( ), . 26. 4 / , ( ), , . 10 . , . , (F) , , (B) (T). ( ), , . , , .2. , . 55 , 1984-2010 ., PREM ( ). PREM (PSG). (EP), (FM) (FPD). , , (INV) (SIL) (TAL). (ICR) ( , ). 11 (. 1):10 (1984-2010), 2010 .11 , , , , . 27. 5 1: ( + ), : / (. MTFF, MTBF, MTEF)B () ( ), : / T / ( ) ()F (F=B+T) , (F=B+T+O): ( , )O ( , ) ( ) () + (/) : /, .. (IPSAS).P / () () () 28. 6 1 (B T) .12 1: B: F = B + T (+ O) . . T ( ) O /- . O . / . . .13 ( .. ). 25 () , . 12, , - , -. 80% , , ( ICR ). , .13 , PFM Reform Database. 29. 7 . 14 , . , , , . , T/F , . , . , . . , . , , ., , ( T/F): 1. ( ), 2. , 3. " ", 4. , , 5. . " ". , () . 94 51 FMIS Data Mapper Google Maps ( 13). , - . , . 15,16 14 : http://connectprem.worldbank.org/psg/pf/fmis. . 2011 .15 .16 - , Managing Government Expenditure, . 1999 . 30. 8 94 , , . , , . 1717 , Managing Public Expenditure - A Reference Book for Transition Economies, OECD-SIGMA, 2001 . 31. II. /? 2010 . 94 ( ), 55 , 32 7 (). 51 1984 2010 . . :(1) , (2) , (3) (, , , ). , , .3. , , 1984 . 1990- 2010 . 7,9 , 5-10 , (3,6 ) (13,4 ). 2 () 55 , . 2: , , ( 55 :7,9 ) . . 23,1 . 16,5, 4 17 ( 5). 19,1 . 9 , . : (1) , , (2) , ( ) ( ) , (3) , 9 32. 10 , (4) . 3: , . , , - , ,- . , , ., , , (), (PER) (CFAA). , . 87 16 ( 3). 18 , , ( ). ( 4: ) 6 ( 4). , , , , , . , , . . . 5518 Review of PFM Reform Literature, DFID, 2009 . 33. I. 11 44 (80%) 2,2 ( 5). , , . ( 22 55 ). , (18-24). 5: 2,2 - . . , . 6: 2,5. 2-3 , .4. 7: . () (25), () 13 . (), () () () 7, 5, 3 2 ( 6). 34. 12 . 12, 7, 7, 2 4 . . . ( 1927 . 1995 . ). 1990- . , 1990- . , , . , , 87 ( 7).5. , , . , (PAD). , 8: : (1) , ,(2) , (3) , (4) , (5) . 55 , (32), 13 ( 8).. ( , , 35. I. 13 , ), ("") . . , , . , . (PSG), : (FM), (EP) (FPD). , , .6. ICR PAD 9: , .. . 55% ( 9). . . , 7 25 . , (29), 16 , , , , 13, . , , (MTBF) (MTEF) 29 55 . (PBB) 16 55 , () 17 55 , 11 55. (), , . 36. 14 , () ( +). (60%, 35 ) , 10. , , . , . 10: . 26 6 ( 7 2 ).7. , .. (, ) , ( / () ). 19 , , , , . , 21 ( 38) , .19 32 14 . 37. I. 15 11: 55 49 . 47% (23 49 ) , ( 11). , , () . , , . , . : 78% , . , .8. - () ( ) ICR ( ). , , , (B/T/F/O, ), , , , . 75% 55 , . 44% . , , 23% . , , . 38. 16 2: / (55) % 1 363 1 399103% / 1 102 1 056 75% 61244% / 32423%T/F / / / (87) % 3 419 3 596105% / 2 267 1 426 40% 1 794 50% 93826%T/F / : / ECA RF TDP. 87 51 1,4 . . ( 2). 612 . . ( ). 324 . . ( (T/F). , , ( ). . , . ( 3). 40% , , 14-22%. (324,4 . .) 25% . (612,4 . .), , 45% . , (55%) , , , . 39. I. 17 3: / (55) T/F (. (. .)% T/F . .(. .)(. .).)13 384,2 305,2 128,352,6 14% 3 105,871,6 66,7 16,3 15% 7 160,8 107,4 125,470,0 44%25 595,6 441,8 222,9 131,3 22% 251,037,520,812,6 25%5 101,492,5 48,4 41,6 41% 551 398,7 1 056,0612,4 324,4 23% . 13 55 (24%) . 54% ( , ). (5) (5). (), (DFID), (IDB) (USAID) . , , . ( 25% ) 6 55 (10,9%). 2000- . 12 32 (38%) 12 . , . , , 5, 4 3 . , , DFID, IDB USAID, , , , ,, , , . ( 25% ) 4 32 (12,5%).9. (5-10) , . , : (SIL), (TAL) (APL). (ERL) (FIL). , , 40. 18 , - , , , . 55 : 41TAL, 11 SIL, 1 APL 2 ( 12). . 32 : 14 TAL, 9 SIL, 6 APL 3 . , 12: SIL, APL TAL. 86% SIL TAL . , . ( ), (TAG) TAL, (MDTF). , , , , , . APL ( , , ) , . , , APL, . APL, , 41. I. 19 , ( 5 ). , (RBL) - . RBL, , . , , . (IDB) , (PBL) . 20 PBL 10 18 ( ), PBL, . 42. 20 10. 49 13: T/F 6,6 . . ( 13). T/F 20 4 . ., 20 4 12 . . 20 , () 7,7 . . ( 15,8% ). : (1) , (2) , (., , ) (3) , . () (). , , . ( ) . . T/F 32 12,6 . . 576 . . 21 610 . . (-) 12 . . ( ), . ( , , ..) 25. ., , .20 .21 : http://www.usinflationcalculator.com/ 43. I. 21, . , 23 (42%) . 10 55 (18%) , 22 (42%) . , 14: , , , , . 22 . , , , , . . , . , .- ( , ) 27 45 T/F ( 1) 20 . , , 17 10 , , . 15 , 17 , (9 T + 8 F), (2 T + 8 F), . 23 , . . -, , . -, . 22 , 2012 , , . 576 . . (196 . , 380 . . - ).23 , Introducing Financial Management Information Systems in Developing Countries, IMF Working Paper, 2005 . 44. 22 . - , . . 17 15,9 . ., 9 . . ( 16). , ( 3 . . ) (, , ) ( 15 . . ) (, , ). , 250, ., -, . , . , . 45. I. 23 15: : TDP (P064508) (30 000 ; 221,6 . .; 7,4 . ) 16: 46. 24 11. - - , , . 2000- -, , . ( - ), . 2000, - . 2000- -. , .. . , , . . - , ., 17, - -. 49 , 32 (65%) -, 17 (35%) -. , -, , , -. 28 (87,5%) -, 4 (12,5%) -. 17: () , . 2000- (), , ( ), - 47. I. 25 . 2000- -, (), . , . , 2005 ., ( ) ( 4). 49 , (28) , (21). , , . . , , , . 4: T/F T/F () () . . ?* 99- 1210- 2 321 76- 1 7437 4- 3241 23 413 - 1-1 - -- -55- 2 2- - 49 21 28 32233 6(*) / 32 . : , 10,6 4 . , 81 (44), (31). (MTBF, , , ) , . . , . 48. 26 12. , (), , 12-18 . , 24 52 , 46( 18). 14 52 20 . 70% ( 9 ). ( 18 ) 20 . . (14 22 64% , , 40 ). 40 . 18: - . . EAP LCR > 100 6 15 80 10033 60 80 2 11 40 60 65 1 20 4021 10 1 3 6 1< 2014 12 4 2 1 4 - . 52 13 3 7 221 6 ( 19) , , (., , ). , . , . , .24 . 49. I. 27 19: -. > 1005 580 100 42260 803 340 606 1 4120 40 177136 < 20 1732421 5- .5213 3722 1 613. , ICR, () () , . 25 54 ( ICR ) 20. 188 . 33 54 (61%) 200 . 20: . > 400211300 400 41 3200 300157 2 6100 20023323 1311< 100101113 4 - .54 1337 2515 , , (12 15 80% 200 ), . 69% 200 ., . 36% 200 , 25 .25 , . , , , . 50. 28 () , 708 . . ( 21). 21: . EAP > 1,6 . . 1 11,2 1,6 . . 5 3110,8 1,2 . . 124 2510,4 1,8 . . 22 42 311 2< 0,4 . . 13 21 172- . 53 13 3 724 1 5 , ICR, 53 , 66% (35 53) 800 . . , 50% ( 9 ). , 54% (7 13) 800 . . , , 800 . . 53 92. . ( 22). 60% (32 53) 100 . . , (54%), 100 .. 100 . . 22: . > 200 . .1 1150 200 . .31 11100 150 . . 175 361 2 50 100 . . 245 2 212 3< 50 . . 81 1 1 5 - .53 13 3 724 1 5 51. I. 2914. ( ) , . , , -, - , . , (slow disbursing operation), 23: 23: ("") . , , (). "" , , , , , () , , , . ( , ), ( ,, ) , . , , 52. 30 , , "" . 55 7 , ( 5). . . , , . , (22 55) . 16 22 (73%), . 6 (27%), , . , 44 55 (80%), , . 5: . 44 112 6 20 2 3 22 7 1 2 10 1 1 - ( 1)3263 7 14 1 1 - (+)23 0 2 7 11 0 3 - () 26 9 1 0 13 1 2 - 49 9 3 7 24 1 5- 55 133 7 25 2 5 ( ), , ( ), ( ). 53. I. 3115. 6 . (- .), (- .), / (T/F), () (+), (), , , (T/F ), , (T/F - ) ,, () (). 6: /: - . - .T/F T/F T/F - 13 29T >> F >> + . >3 +12 14T >> F ++ 3 2 2 F >3 7 10T+ . 6 ) , : 83% (5/6) 6 / / T/F , : 67% (4/6) / / 4 1 1 55 , 70% ( V, 31), . , , . 70. 48 , , , , . , ,, . , . 1 , . 2 () . 3 4 ( , ) , . , . , 32 ( ), 30. -, 17 (10 T + 7 F) . , , ( + ) . , , , / . -, 15 / (4 T + 11 F) . , . , , . 13 "" ( / ) : (2 T + 6 F) . , . / , , -, 71. III. 49 . ., ( - -) ( ), , .32 . , , ( 31). 14 (2 T + 12 F) (80% , ), . ( + ), - ., 14 . 15 (3 T + 12 F), . . , , . , , , . 32 - . , . 72. 50 73. III. 51 30: ( 1 2) ICRIEG/ : : T/F / / / / (< 16 ) :: 7 + 3 17 10 T .6 + 4 76%88% 88% 82% 76%71% 82%65%14 76%24%35% 29% 18% 41%1 + 6 7 F . .3 + 4 3212 7 6 1 14 15 / 4T1 + 3 18 47% 60% 73%73% 93%53%5 + 6 13% 13% 40% 0% 40% 33% 0%40% 11 F7 + 7 1 51 8 1 T/F 2 T/F 2 8 2 T . . 2 75% 63% 88% 88% 50% 50%50% 88%50% 50% 26 75% 12% 38% 0% 6 F . .2 + 4 813 25 /11 5F4 + 1 60% 100%5 60% 20% 40% 0% 40% 0% 20% 20% 0% 40%40% 20% 3 2 74. 52 31: ( 1 2) ISR/ T/F / / / / (< 16 ) 2 2 T 1 + 1 ? 50% 100%50% 100% 50% 100% 50% 50%50% 50% 50% 2 0% 0% 11 14 1 7 + 5 ? 42% 100% 67% 100% 67% 83% 67% 67%58% 58% 50%12 12 F 11 + 1 ?25%25% 1 24 6 T/F 2 T/F 33 T 3 33% 100% 63% 100% 100% 67% 67% 67% 100% 2 + 1 33% 0% 0%0% 11 1 15 212 12 F 9 + 3 100% 75% 92% 83% 58% 50% 50% 11 + 1 67%17% 25% 8% 25% 0% 6 2 4 75. III. 5323. , () . , . ERP-. ERP- , .31 ERP- , , . , , ERP- , . , ERP- . . ERP-, , - . , ERP- , . ERP- - . ERP , , , . -, (SaaS), ERP . 32 , - , . , "" . , - (web 2.0), . , , . , (., eMoldova), , 31 : (), (), (), (), ().32 ERP Definition and Solutions, CIO Magazine, 2008 . 76. 54 , " ". , 2002 . Meta Group( Gartner 2005 .), ERP-, , , 15 . . 63 , , 400 . 300 .. 33 2001 . Aberdeen Group 1 680 ( ) ERP- . , " , ". 34 , , 1 . ., 6. . ERP-. ., ERP . (), ERP . , . ERP . 35 , ERP , 36 ERP , . Gartner, " , ". 37 , ERP .33 , ERP .34 The Impact of OS/Platform Selection on the Cost of ERP Implementation, Use and Management, Meta Group, 2002 .35 The Total Cost of ERP Ownership in Mid-Size Companies, Aberdeen Group, 2007 .36 Is Open-Source the Answer to ERP?, CIO Magazine, 2007 .37 List of Free/Libre Open-source Software (Wikipedia) 77. IV. , . , , , . , , , T/F. . : / : , , . : , ( ). : , (GDP). : , , , (). , . / : : , , , . : (1) 55 78. 56 (, ), (2) (, , ), (3) (, ,, , , ), (4) (, , ), (5) ( /). . , , , , . 38 1990-, , , . , , , , , , ,- . , , . 1996 (PUFMARP), , (BPEMS) (MTEF). . , 5 , .38 Gartner-Predicts 2011: Open-Source Software, the Power Behind the Throne, 23 2010 . 79. III. 5724. : , , , . . , (P051855, P077778, P098426), 1998 . , ICR IEG . , 2005 ., ICR "" " " ( 12). IEG ICR , "". 27,2 . . (5,3.+ 7,9 . + 14,0 .), 11,2 .. (4,1 . + 5,3 . + 1,8 .) . 12: ICR IEG P051855 ()ICR IEG: : : : : : (1) , (2) , , , (3) , , (4) . , , , . , , , , , ( 1). 80. 58 1 : I. (, ) 1993 . , , . (MTBF), , , , . , , , . , . : (P051855: 1998-2005), (ECTAC) (P077778: 2003-2011) (P098426: 2006-2012). . .II. (, , ) 1997 , , . , , . , 2002 . , . . 2002 . , . , , ,, , (). , , , , , . ( MTBF), .III. (,, , , , ) : (1) , (2) , (3) , , , (4) (5) . , 5,3 . ., , , 81. III. 59 . 5,2 . . (3,6 . . 1,6 . . ECTAC). 0,537 . . , . . , , . Free Balance ( Oracle). (), , . : (1) (2) . , . , . . 2002 329 (), 21 (), - . 294 , , - . . 5000 , . 750, . . 2010 . , . 2011 . , , .IV. (, , ) 2005 . , ( ). 15 2005 . , , , . , , . , , . , , . , . , , , . 82. 60 V. ( /) : (1) , (2) (3) - , . , , . . . ICR, , . , . . ., , . , . (ECTAC GAP) .: [Mongolia: Capacity Development in PFM, World Bank EAPPREM FM Anchor, 2004 .] . [ ]. 83. III. 6125. , , . (P035759), 1995 . 2002 . 78,5 . . , 1999 , , . . (say2000i) , 15,7 . . ICR , "", "", "" ( 13). , " ", "", "". 13: ICR IEG P035759 ( ) ICRIEG: : : : : : (1) , (2) , (3) (4) . . , , , . , . 84. 62 2: I. (, ) -. 1995 , . , 1999 , , . , , , , 2000- . , , .II. (, , ) 1999 . say2000i - . 1999 . say2000i ( 6 ), . , 2000 . . 2000 . , , , , . say2000i -, (VPN) , . , 2002 ., , , 15 . . Oracle. ( 15 . . 15%), 360 (3 20 ). ( 40 ), , . , , 2 .III. (,, , , , ) say2000i. 6 ( 1999 . , 17 2000 .) . , 2000 ., 15,7 . 85. III. 63. , 5 . . . 2002 . say2000i , , ( 6 . 1456 () 81 850 ). 2002 2006 , say2000i ( , , ), 12 1464 (). . . 2002 , - . 2001 ., ( 15 . ) 15% 65%. 2006 (KBS), say2000i, 46 (SU). KBS 110000 . 2006. ( 1,8 ). 2007 . SU. 2008 . KEOS, . , Gumkart. KBS . KBS 2006 . 2006 say2000i/KBS , (, , Eurostat). , . 2009 . SU , KBS ( SU, ..). 2006 , , (GDBFC) -, e-Budget (e-Bte). e-Budget , (PFMC). KBS e-Budget , . 2008 (SDU) , -, SDU.net.IV. (, , ) . , , (, , , 86. 64 , ) , . 2009 . (PEFA) , .V. ( /) 1960- , , , ( 1972 ). (GDPA) (77 ), GDPA (ITD), . , , . say2000i/KBS, e-Budget SDU.net, , . (., SU, , , , ) 2012. , . , , (e-Trkiye).: [ , SecondProgrammatic Public Expenditure Review (P117633) 2010 .]26. 8,8 . , 5,2 . , 2000 2006 . , . 2006 , , , 2009 . , ICR IEG , ( 14). ICR IEG . ICR 87. III. 65 ICR , . . , : , . . 2005 . . 14: ICR IEG () P069939 ( ) ICR IEG: : : 88. 66 3: I. (, ) 1999 , , , , . 2000 (8,5 . , 0,47 . ) 2006 , . , , . , .II. ( , ) : (i) ; (ii) ; (iii) . , 2. . , (MTEF), , (3,2 . ). (), . , : 1 ( ): , , . 2 : , , .III. ( , , , , - , ) , 2004 . , , 1- . , 2004 ( TTL ). - , , 2- , . : 2005 89. III. 67 5 . (- , Oracle Financials, and all related central servers, ). () DoPA . DoPA 2000 . , , (GovNet). 2006 , 2007 . , 2006 (AMoFTS), 2007 35 ( 300 ).AMoFTS (), , , , . 2007 1 600 83 000 ; ( ).IV. (, , ) , ( , , 2005 , ), . 2007 (AMoFTS) . : , , . : 2007 . , AMoFTS 2008 - , ( ) . , 2008 () , ( ), . , AMoFTS MTBF , IPS 2001 . 2009 , , AMoFTS. 2010 AMoFTS . , 2010 AMoFTS , 2011 AFMIS .V. ( /) , , . , 90. 68 , , , , . , , , . - 2003 , , . , 2004 , , . , , 20 ( 2005 2006). AMoFTS , , . 2010 AMoFTS.: Cem Dener [ - 2010 , (P105143) 2008 . 91. III. 6927. 1995 , , . , , . ICR IEG ( . 15). (P007213) 10,3 . , 5,6 . . (P048657) 17,5 . , 7,6 . . ICR, : -, , - . : . . . 15: ICR IEG P007213 () ICR IEG: : : P048657 II () ICRIEG: : : 92. 70 4: 1997 2010 .I. (, ) 1997 Sistema Integrado de Administracion Financiera (SIAF I). SIAF II SIAF III . , , , . . , SIGES, , - , , . , , , . .II. ( ) , . Sistema de Contabilidad Integrada (SICOIN). SIAF II SICOIN, , /, , . 1998 , . , - . , . (SIAF III), - , , SIAF ( - ) . , , - SICOINGL , . , , ( , ) . , , , . , / : 93. III. 71 (SICOIN), 39 (SIAFITO). , . , , , .III. (, , ) SICOIN . , / , , SICOIN, . SICOIN Web, . , , , , . , . , . , , SIAF . : a) , , : (i) , ; (ii) SIAF , ; (iii) , ; (iv) - , , . b) SIAF . - . , 300 . c) . d) , . e) , , -39 . (i) , Introducing Financial Management Information Systems in Developing Countries, , 2005, (ii) No. 25, Design and Implementation of Financial Management Systems: An African Perspective, 2002. 94. 72 . f) , . 40 . : , , 3,2%, 20% .IV. , SIAF , . . , , . , . , , , . , SIAF, , . . , , . . , . SIAF , .: : , (TTL), ; .28. . ICR, , IEG ( . 16). 34 . , 18,4 . . 18,7 . , 93 . .40 SICOIN ( ), , . SICOIN SIAF. SIAFITO ( SIAF) . 95. III. 73 ICR , , . : - ( ); ; , . 16: ICR IEG P036015 ()ICRIEG: : : 96. 74 5: (PIFRA)I. (, ) 1990-, , , , , ( ) . , (, 1947 ), . . , , . , 1995 (PIFRA). 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(FLOSS) , (FLOSS) , . 60 275 , . 45 , . (70%) 2008 . 46 - 45 Quality Assessment of Lending Portfolio, The World Bank Quality Assurance Group (QAG), 2009 .46 Open Source - , (Wikipedia). 114. 92 . -(www.osor.eu) (www.softwarepublico.gov.br). : / , . , . ( ), ( ), . (/), - ( ). ( ), () . , , , ( ), , , . , , . . ( ) , , , (COBIT, ITIL). 115. V. 9332. , , . . . . , . , , . 1984 2010 ., , . ( 2003 .) 32 , 2002 ., , . . / 1984 ., . , , T/F , , , T/F. , 80% . 82% . , 55 , 49 T/F (89 %) , , , . , . , , . , . 116. 94 , , (. open data initiative), . - ( ) , . , . , . , . , , . ( , ) . . . . , . () . . , , , , , . , . 117. 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T/F (T/F Maturity Framework), (PEM-PAL Treasury Community of Practice) 47 (. 35). 35: / 5 7 - . . 4 - 18 - 36 3 12 - 18 6 2 (TSA) 18 - 24 / 1 47 Public Expenditure Management-Peer Assisted Learning (PEM-PAL) (. 2005 .).99 122. 100 ( , , ), , , ., T/F, , , . 123. 2 101 # (? ?)1 PEFA 2 3 , , 4 5 / 6 7 / ( ) - 8 () 124. 102 # (? ? ?) 9 (, COBIT/ITIL) 10 11 , 12 / (VPN) + , , + - 125. 2 103# 13 ( )14 15 , () 16 / / () MSC + DRC 17 - - ( ( ) , )18 ( ) / (?)19 () 20 () , - , 21 , , , 126. 104 # 22 , 23 , , 24 , 25 , T/F , T/F 127. 2 105 , , 48 . : (1) ; (2) ; (3) ; (4) ; (5) (6) : ___________________________________________________ (... ):___________________________________________________: / / # I 1 : ?- , __________________________________________ 2- , : / / : : _________________________________________ / / 3- , - ?: / / : ________________________ 4 ? : / / / 5 :(a) ? (b) ?(c) ? (d) / ? (e) / ? 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