The fiscal governance framework includes the rules and regulations that discipline the preparation, approval, and implementation of public budgets. It results from the power struggle of the actors that participate in the process of allocating public resources. Despite relevant studies published on the subject, this study aimed to provide background information on determinant factors in the choice and effects of fiscal governance framework adopted by governments in the scholarly conversation. For this, the systematic literature review method was adopted with the development of five steps: selecting a review topic, searching the literature, gathering, reading, and analyzing the scientific papers published in the last 10 years on the subject. Results show that fiscal crises and pressures and rewards of external bodies were the preponderant factors for reforms in the framework of fiscal governance adopted by governments. In another view, impacts of this framework on national public finances were investigated primarily by analysis of numerical fiscal rules. The research gaps identified indicate directions for future research.

中文翻译：

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财政治理选择的因素：系统的文献回顾和未来的研究议程

财政治理框架包括规范公共预算的编制、批准和实施的规则和条例。它是参与公共资源分配过程的行为者之间权力斗争的结果。尽管发表了关于该主题的相关研究，但本研究旨在提供有关政府在学术对话中选择和影响财政治理框架的决定性因素的背景信息。为此，采用了系统的文献综述方法，分为五个步骤：选择综述主题、检索文献、收集、阅读和分析近 10 年发表的关于该主题的科学论文。结果表明，财政危机以及外部机构的压力和回报是政府采取的财政治理框架改革的主导因素。另一种观点认为，该框架对国家公共财政的影响主要是通过分析数字财政规则来研究的。确定的研究差距表明了未来研究的方向。