Samenvatting Financieel
Management in de Publieke
Sector
Bestuurskunde
Jaar 2
Universiteit Leiden
1
,Inhoud
College 1A - Inleiding...................................................................................6
Publieke sector..........................................................................................6
Het verschil tussen markt en overheid...................................................7
Financieel management van de publieke sector.......................................8
Praktische zaken voor een goede begroting..........................................9
New Public Management (NPM)............................................................10
College 1B..................................................................................................12
Begrotingsfondsen..................................................................................12
Voordelen van begrotingsfondsen........................................................13
Nadelen van begrotingsfondsen...........................................................14
Stand van zaken in Nederland..............................................................14
De casus van het FES...........................................................................15
Openeinderegelingen..............................................................................16
Voordelen en nadelen...........................................................................17
Garanties en verzekeringen....................................................................17
College 2A – Budget en begroting..............................................................20
Wat is een begroting?..............................................................................20
Begrotingsstelsels...................................................................................22
Kasstelsel.............................................................................................22
Verplichtingenstelsel............................................................................22
Stelsel van baten en lasten..................................................................23
Praktijk.................................................................................................23
Opstellen van een begroting...................................................................23
Begrotingsproces van het Rijk..............................................................24
Begrotingsnormen................................................................................25
Weerbarstigere praktijk........................................................................27
College 2B..................................................................................................29
Europese begrotingsregels......................................................................29
Beoordeling Stabiliteits- en Groeipact..................................................33
Belastingfaciliteiten.................................................................................34
Wat zijn belastingfaciliteiten?...............................................................34
Waar gaat het mis?..............................................................................34
Verantwoording van belastingfaciliteiten.............................................36
2
, Verbeteringen.......................................................................................37
Conclusie..............................................................................................38
College 3A – Kosten, baten en vermogen...................................................39
Kosten en baten......................................................................................39
Vermogen................................................................................................41
College 3B..................................................................................................45
Baten en Lastenstelsel............................................................................45
Waarom niet dit stelsel?.......................................................................47
Baten en Lastenstelsel in de praktijk...................................................48
De staatsbalans.......................................................................................50
College 4A..................................................................................................52
Prestaties en effecten meten..................................................................52
Doeltreffendheid...................................................................................53
Optimale productieschaal.......................................................................53
Meting prestaties....................................................................................55
Prestatie-indicatoren............................................................................55
Prestatiemanagement.............................................................................56
Balanced Score Card............................................................................57
College 4B..................................................................................................59
Prestatiebegroting bij het Rijk.................................................................59
Ideaal...................................................................................................59
Jaren ‘70...............................................................................................59
VBTB.....................................................................................................59
Verantwoord Begroten (VB)..................................................................61
Empirisch onderzoek...............................................................................62
Voorwaarden........................................................................................62
Enkele onderzoeken.............................................................................63
College 5A..................................................................................................65
Beslissen over een groot project.............................................................65
Contante waarde.....................................................................................65
Strategisch aspect van de rente.............................................................67
De tijd......................................................................................................68
Beslissingsgronden..................................................................................69
Bepaling kosten en baten........................................................................70
Benaderingen.......................................................................................70
3
, College 5B..................................................................................................72
Waardering..............................................................................................72
Lost earnings........................................................................................72
Willingness to pay................................................................................72
Contingent valuation............................................................................72
Vier fundamentele problemen (Heinzerling & Ackerman)....................73
Alternatieven (Heinzerling & Ackerman)..............................................75
Grote Projecten: Gaat het nooit/soms/vaak/altijd mis?...........................76
Oorzaken van kostenoverschrijding.....................................................77
College 6A..................................................................................................78
Theorie: fiscal federalism........................................................................78
Optimaal voorzieningsgebied...............................................................79
Aspiratieniveaus...................................................................................81
Tweede generatie theorieën.................................................................81
Praktijk....................................................................................................84
Historie.................................................................................................84
Huidige situatie....................................................................................85
College 6B..................................................................................................86
Ontvangsten gemeenten.........................................................................86
Gemeentefonds....................................................................................89
Specifieke uitkeringen..........................................................................89
Ontvangsten EU......................................................................................90
Recente decentralisaties.........................................................................91
College 7A..................................................................................................94
Termijn.....................................................................................................97
Financieringsbeleid..................................................................................98
Risico.......................................................................................................98
College 7B................................................................................................101
Decentrale overheden en de 60%.........................................................101
Beperkingen.......................................................................................101
Kasgeldlimiet......................................................................................101
Renterisiconorm.................................................................................102
Wet HOF.............................................................................................102
Derivaten in de publieke sector............................................................103
Termijncontracten...............................................................................104
4
Management in de Publieke
Sector
Bestuurskunde
Jaar 2
Universiteit Leiden
1
,Inhoud
College 1A - Inleiding...................................................................................6
Publieke sector..........................................................................................6
Het verschil tussen markt en overheid...................................................7
Financieel management van de publieke sector.......................................8
Praktische zaken voor een goede begroting..........................................9
New Public Management (NPM)............................................................10
College 1B..................................................................................................12
Begrotingsfondsen..................................................................................12
Voordelen van begrotingsfondsen........................................................13
Nadelen van begrotingsfondsen...........................................................14
Stand van zaken in Nederland..............................................................14
De casus van het FES...........................................................................15
Openeinderegelingen..............................................................................16
Voordelen en nadelen...........................................................................17
Garanties en verzekeringen....................................................................17
College 2A – Budget en begroting..............................................................20
Wat is een begroting?..............................................................................20
Begrotingsstelsels...................................................................................22
Kasstelsel.............................................................................................22
Verplichtingenstelsel............................................................................22
Stelsel van baten en lasten..................................................................23
Praktijk.................................................................................................23
Opstellen van een begroting...................................................................23
Begrotingsproces van het Rijk..............................................................24
Begrotingsnormen................................................................................25
Weerbarstigere praktijk........................................................................27
College 2B..................................................................................................29
Europese begrotingsregels......................................................................29
Beoordeling Stabiliteits- en Groeipact..................................................33
Belastingfaciliteiten.................................................................................34
Wat zijn belastingfaciliteiten?...............................................................34
Waar gaat het mis?..............................................................................34
Verantwoording van belastingfaciliteiten.............................................36
2
, Verbeteringen.......................................................................................37
Conclusie..............................................................................................38
College 3A – Kosten, baten en vermogen...................................................39
Kosten en baten......................................................................................39
Vermogen................................................................................................41
College 3B..................................................................................................45
Baten en Lastenstelsel............................................................................45
Waarom niet dit stelsel?.......................................................................47
Baten en Lastenstelsel in de praktijk...................................................48
De staatsbalans.......................................................................................50
College 4A..................................................................................................52
Prestaties en effecten meten..................................................................52
Doeltreffendheid...................................................................................53
Optimale productieschaal.......................................................................53
Meting prestaties....................................................................................55
Prestatie-indicatoren............................................................................55
Prestatiemanagement.............................................................................56
Balanced Score Card............................................................................57
College 4B..................................................................................................59
Prestatiebegroting bij het Rijk.................................................................59
Ideaal...................................................................................................59
Jaren ‘70...............................................................................................59
VBTB.....................................................................................................59
Verantwoord Begroten (VB)..................................................................61
Empirisch onderzoek...............................................................................62
Voorwaarden........................................................................................62
Enkele onderzoeken.............................................................................63
College 5A..................................................................................................65
Beslissen over een groot project.............................................................65
Contante waarde.....................................................................................65
Strategisch aspect van de rente.............................................................67
De tijd......................................................................................................68
Beslissingsgronden..................................................................................69
Bepaling kosten en baten........................................................................70
Benaderingen.......................................................................................70
3
, College 5B..................................................................................................72
Waardering..............................................................................................72
Lost earnings........................................................................................72
Willingness to pay................................................................................72
Contingent valuation............................................................................72
Vier fundamentele problemen (Heinzerling & Ackerman)....................73
Alternatieven (Heinzerling & Ackerman)..............................................75
Grote Projecten: Gaat het nooit/soms/vaak/altijd mis?...........................76
Oorzaken van kostenoverschrijding.....................................................77
College 6A..................................................................................................78
Theorie: fiscal federalism........................................................................78
Optimaal voorzieningsgebied...............................................................79
Aspiratieniveaus...................................................................................81
Tweede generatie theorieën.................................................................81
Praktijk....................................................................................................84
Historie.................................................................................................84
Huidige situatie....................................................................................85
College 6B..................................................................................................86
Ontvangsten gemeenten.........................................................................86
Gemeentefonds....................................................................................89
Specifieke uitkeringen..........................................................................89
Ontvangsten EU......................................................................................90
Recente decentralisaties.........................................................................91
College 7A..................................................................................................94
Termijn.....................................................................................................97
Financieringsbeleid..................................................................................98
Risico.......................................................................................................98
College 7B................................................................................................101
Decentrale overheden en de 60%.........................................................101
Beperkingen.......................................................................................101
Kasgeldlimiet......................................................................................101
Renterisiconorm.................................................................................102
Wet HOF.............................................................................................102
Derivaten in de publieke sector............................................................103
Termijncontracten...............................................................................104
4
