The international handbook of public financial management /
| Other Authors: | , , |
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| Format: | eBook |
| Language: | English |
| Published: |
New York, New York :
Palgrave Macmillan,
2013.
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| Subjects: | |
| Online Access: | Click to View |
Table of Contents:
- 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
- References
- Glossary
- Index.