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The international handbook of public financial management

紀錄類型:	書目-電子資源 : 單行本
合作者:	HemmingRichard,
合作者:	AllenRichard,
合作者:	PotterBarry,
出版地:	New York
出版者:	Palgrave Macmillan;
出版年:	2013
面頁冊數:	1 online resource (pages cm.)
標題:	Public administration - Management. -
標題:	POLITICAL SCIENCE / Public Affairs & Administration -
電子資源:	http://www.palgraveconnect.com/doifinder/10.1057/9781137315304
附註:	Description based on print version record
摘要註:	The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
ISBN:	9781137315304electronic bk.
ISBN:	113731530Xelectronic bk.
內容註:	List of figures List of tables List of boxes Acknowledgements Notes on contributors Acronyms and abbreviations The institutional and legal framework Introduction The macroeconomic framework for managing public finances / Richard Hemming Public financial management requirements for effective implementation of fiscal rules / Ana Corbacho and Teresa Ter-Minassian The legal framework for public finances and budget systems / Ian Lienert Designing fiscal institutions: the political economy of pfm reforms / Joachim Wehner and Paolo de Renzio Role, responsibilities, structure and evolution of central finance agencies / Richard Allen and Philipp Krause Role of the legislature in budget processes / Ian Lienert Assessing and comparing the quality of public financial management systems : theory, history and evidence / Paolo de Renzio The allocation of resources The coverage and classification of the budget / Daniel Tommasi Policy formulation and the budget process / Jack Diamond Medium-term expenditure frameworks Performance budgeting Fiscal federalism and intergovernmental financial relations Managing budget execution The budget execution process The role of procurement Public sector payroll management The treasury function and the treasury single account Internal control and internal audit Managing extra-budgetary funds Managing government revenue Tax design from a public financial management perspective Revenue forecasting Efficient revenue administration Customs administration User charging Managing nonrenewable resource revenues Managing foreign aid through country systems The development and use of public sector balance sheets Public investment management and public-private partnerships Managing fiscal risk Sovereign wealth funds Assessing a government's non-debt liabilities Debt and cash management Financial management and oversight of state owned enterprises Accounting, reporting and oversight of public finances Strengthening fiscal transparency Government accounting standards and policies Government financial reporting standards and practices Government financial management information systems External audit The role of independent fiscal agencies.

The international handbook of public financial management
The international handbook of public financial management / edited by Richard Allen, International Monetary Fund, World Bank, Overseas Development Institute in London, Richard Hemming, Duke Center for International Development, Duke University and Barry Potter, Consultant, IMF. - New York : Palgrave Macmillan, 2013. - 1 online resource (pages cm.).
List of figures.
Description based on print version record.
Includes bibliographical references and index.
ISBN 9781137315304ISBN 113731530X
Public administrationPOLITICAL SCIENCE / Public Affairs & Administration -- Management.

Hemming, Richard

The international handbook of public financial management
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