PERFORMANCE MEASUREMENT IN THE CZECH PUBLIC SECTOR

This paper deals with performance measurement in the area of the public sector. Performance management is considered as an inevitable part of the public finance reforms and a crucial assumption of sustainable and stable public finances. That is why also the Czech Republic similarly as other developed countries has decided to monitor the public sector performance last years. The paper analyses recent development and present situation concerning performance measurement in OECD countries. Further the paper examines the current state of performance measurement in the area of the Czech public sector. As OECD data suggest the Czech Republic seems to be at very beginning as to the public sector performance monitoring. Reasons of this state may be various but the situation starts to change slightly in the context of the proceeding public finance reform. Thanks to financial statements prepared under the accrual basis from 2011 and their release to various internal and external users a possibility of performance control increases. The paper summarizes the present situation concerning performance measurement and its tools in the Czech public sector, more specifically the Czech state administration.