Produktbild: The International Handbook of Public Financial Management
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The International Handbook of Public Financial Management

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

15.08.2013

Herausgeber

Richard Allen + weitere

Verlag

Palgrave Macmillan UK

Seitenzahl

881

Maße (L/B/H)

23,4/15,6/4,6 cm

Gewicht

1269 g

Auflage

1st ed. 2013

Sprache

Englisch

ISBN

978-1-137-57489-3

Beschreibung

Rezension

The Handbook is a welcome addition to the literature on public finance, not least because it draws on multiple disciplines in the social sciences to provide a rigorous and up-to-date analysis of all facets of this important subject. As such it will surely prove to be an invaluable resource for both academics and practitioners of public finance.'

EMMANUEL TUMUSIIME-MUTEBILE, Governor of the Bank of Uganda

'This Handbook brings together an extraordinary array of public financial management experts and their collective experience to provide a comprehensive repository of cutting-edge knowledge. It is a must read for students and practitioners especially after the global financial and Eurozone crises have rudely awakened the world to the importance of the linkages between public financial and macro-fiscal management and their influence on constructing rules and institutions that can be implemented in specific political economy contexts.'

SANJAY PRADHAN, Vice President, World Bank Institute

This extremely comprehensive and well-researched volume covers topics of tremendously broad and practical interest, written by many of the world's leading experts on these subjects. I know of no other collection that comes anywhere close to addressing the whole of international financial management, from initial budget planning through adoption, execution, and evaluation. This book represents an invaluable contribution to the field, and will benefit students and government officials alike.

PHILIP JOYCE, University of Maryland School of Public Policy and Editor, Public Budgeting & Finance

 

The field of Public Financial Management has grown in sophistication and complexity over recent decades. This volume brings some of the most important topics together in thought-provoking ways. It blends technical, political and managerial perspectives in a manner that fosters honest discussion about the subject. The message it sends is clear. There is a lot to discuss, and there are many perspectives.

MATT ANDREWS, Harvard Kennedy School

'By providing a fresh perspective not only on the bread and butter of public financial management, but also on innovative themes, the Handbook is a valuable and comprehensive guide to the field, and sure to become a first reference for the practitioner and student.'

NEIL COLE, Collaborative African Budget Reform Initiative, CABRI

'This is a virtual encyclopedia of public financial management, covering all aspects of the budget cycle. I am confident the volume will become a standard reference in this critically important field.'

JON BLONDAL, Organization for Economic Cooperation and Development, OECD

'Improving our understanding of public financial management is crucial as nations seek to correct fiscal imbalances stemming from the global economic and financial crisis. An important contribution of this Handbook is in emphasizing the importance of collaborative approaches to reform, bringing together knowledge from economics, public finance, political science, law, organizational development, computer science and human resource management.'

CLAY WESTCOTT, Senior Editor, International Public Management Review

'This is an important Handbook that provides a very practical 'how to' guide to all aspects of public financial management that are now taken to constitute best practice. It should be of interest to practitioners in governments and policy-related institutes around the world. The volume also contains new perspectives on the political economy of institutional change. Some of the chapters would thus be of interest to researchers working in the relatively new area of institutional change and governance, or why certain prescriptions or best practices so often fail, despite the high quality advice that is now available.'

EHTISHAM AHMAD, London School of Economics and Political Science and University of Bonn

'Public financial management reform takes time, is complex and has to consider the local environment, including key political economy factors. This volume, written and edited by some of the world's leading experts on the subject, will be indispensible for all those involved with such challenges.'

ANDY WYNNE, Editor, International Journal of Governmental Financial Management

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

15.08.2013

Herausgeber

Verlag

Palgrave Macmillan UK

Seitenzahl

881

Maße (L/B/H)

23,4/15,6/4,6 cm

Gewicht

1269 g

Auflage

1st ed. 2013

Sprache

Englisch

ISBN

978-1-137-57489-3

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: GPSR Kontakt

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  • Produktbild: The International Handbook of Public Financial Management
  • Introduction

    PART I: THE INSTITUTIONAL AND LEGAL FRAMEWORK

    The Macroeconomic Framework for Managing Public Finances in a Global Environment

    Fiscal Rules and Public Financial Management

    The Legal Framework for Public Finances and Budget Systems

    Political Economy Aspects of Managing Public Finances

    Role, Responsibilities and Structure of Central Finance Agencies

    Role of the Legislature in Budget Processes

    Strengthening Performance in Public Financial Management

    PART II: ALLOCATION OF RESOURCES

    The Coverage and Classification of the Budget

    Policy Formulation and the Budget Process

    Medium-term Fiscal and Expenditure Frameworks

    Managing for Results and Performance Budgeting

    Fiscal Federalism and Intergovernmental Financial Relations

    PART III: MANAGING BUDGET EXECUTION

    The Budget Execution Cycle

    Public Procurement

    Managing Government Payroll

    The Treasury Function and Treasury Single Accounts

    Internal Control and Internal Audit

    Managing Extra-budgetary Funds

    PART IV: MANAGING GOVERNMENT REVENUES

    Tax Design from a Fiscal Management Perspective

    Revenue Forecasting

    Efficient Revenue Administration

    Customs Administration

    User Charges and Earmarking

    Managing Natural Resource Revenues

    Managing External Aid

    PART V: LIABILITY AND ASSET MANAGEMENT

    Government Balance Sheets

    Public Investment Management and PPPs

    Managing Fiscal Risks

    Sovereign Wealth Funds

    Long-term Obligations and Generational Accounting

    Cash Management and Debt Management

    Managing State-owned Enterprises

    PART VII: ACCOUNTING, REPORTING AND OVERSIGHT OF PUBLIC FINANCES

    Strengthening Fiscal Transparency

    Government Accounting Standards and Policies

    Government Financial Reporting Standards and Practices

    Financial Management Information Systems

    External Audit

    Role of Independent Fiscal Agencies

    About the Editors and Contributors

    Glossary

    References

    Index