Der Weg zu mehr Wirkungsorientierung im Bundeshaushalt

Abstract In international comparison, Germany is considered a latecomer when it comes to performance budgeting. After clarifying the central concepts of goal- and impact-oriented budgeting and its historical foundations, the article describes the progress that the federal government has made since the 2000s towards a more impact-oriented management of its funds. For example, there is a regular evaluation obligation, in which comprehensive spending reviews are carried out and top-down budgeting strengthens the responsibility of the ministries for the targeted use of funds. Nevertheless, there are still numerous obstacles to overcome in order to catch up with the pioneers of performance budgeting. This article shows how a broadly conceived package of measures could strengthen impact orientation in the coming years. We recommend that the next government coalition make committed use of this set of instruments to leverage efficiency reserves in the federal budget.