01359pab a2200157 454500008004000000100002400040245004500064260000900109300001400118362000800132520094600140650003301086650001101119650002901130773004201159180718b1996   xxu||||| |||| 00| 0 eng d  aXavier, John Antony  aBudget reform - the Malaysian experience  c1996  ap.485-501  aDec  aBudget reform had been on the Malaysian government agenda for over two decades. The first major effort an budget reform was the introduction of the Malaysian version of Programme and Performance Budgeting System (MPPB) in 1969. Another major restructuring of the budget process took place in 1989 to modify MPPB. The package of modifications was titled the Modified Budgeting System (MBS). This article reviews the development of budget reform over the past decades. It documents the modest progress of MPPB and examines the rationale of the recent reform. The article then surveys the objectives and elements of the latest initiative in greater depth to assess the extent of its improvement over the previous effort. The article also illustrates, based on the lessons learnt from the implementation of MPPB, that an appropriate administrative structure, culture and implementation strategy are all-important for reform success. - Reproduced  aBudgetary control - Malaysia  aBudget  aFinancial administration  aPublic Administration and Development