The international handbook of public financial management /

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 acade...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Hemming, Richard (Editor ), Allen, Richard, 1944 December 13- (Editor ), Potter, Barry H. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Palgrave Macmillan, 2013.
Temas:
Public administration > Management.
Administration publique (Science) > Gestion.
Budgeting & financial management.
Public finance.
Public administration.
POLITICAL SCIENCE > Public Affairs & Administration.
Business and Management.
Public administration > Management
Public finance & taxation.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

Ejemplares similares