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  • 1
    UID:
    almahu_9947918282202882
    Format: XLII, 881 p. , online resource.
    ISBN: 9781137315304
    Content: The International Handbook of Public Financial Management 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.
    In: Springer eBooks
    Additional Edition: Printed edition: ISBN 9781349335985
    Language: English
    Subjects: Economics
    RVK:
    Keywords: Aufsatzsammlung
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (Deutschlandweit zugänglich)
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Online Resource
    Online Resource
    Basingstoke [u.a.] : Palgrave Macmillan
    UID:
    gbv_770178685
    Format: XLII, 881 S.
    Edition: Online-Ausg.
    ISBN: 9780230300248
    Content: The International Handbook of Public Financial Management 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
    Content: 〈EM〉The International Handbook of Public Financial Management〈/EM〉 is essential reading for governmental policy-makers, and practitioners and consultants working in this field, whose importance has been highlighted by the global financial crisis. It is a primary source for academics and students of economics, public finance, accountancy and public policy
    Note: Description based upon print version of record , Cover; Title; Copyright; Contents; List of Figures; List of Tables; List of Boxes; Foreword; Acknowledgments; Notes on Contributors; Acronyms and Abbreviations; Introduction: The Meaning, Content and Objectives of Public Financial Management; Why this handbook is relevant and important; What is public financial management?; How has PFM evolved?; Key issues and themes of the volume; Structure of the book; Part I The Institutional and Legal Framework; Introduction to Part I; 1 The Macroeconomic Framework for Managing Public Finances; Fiscal policy and PFM , The macroeconomic consequences of fiscal deficitsDebt sustainability; Fiscal targeting and adjustment; Countercyclical fiscal policy; Approaches to promoting fiscal discipline; Macrofiscal management and PFM; Conclusions; References; 2 Public Financial Management Requirements for Effective Implementation of Fiscal Rules; What are fiscal rules?; Objectives of fiscal rules; What PFM conditions are required for the effective implementation of fiscal rules?; Budget formulation consistent with fiscal rules; Robust budget execution, accounting and reporting; External scrutiny , Enforcement and correction mechanismsSupranational fiscal rules; Main conclusions; References; 3 The Legal Framework for Public Finances and Budget Systems; Differing objectives for laws relating to the budget system; Cross-country differences in the legal context; Differing political arrangements; Budget authority of the legislature and responsibilities of the executive; Sound principles for a budget system law; What should be the scope and content of a budget system law?; The nature, types and duration of annual appropriations for spending; Budget execution and control , Government accounts, reporting to the legislature and external auditFiscal responsibility laws and fiscal stability laws; Conclusions; References; 4 Designing Fiscal Institutions: The Political Economy of PFM Reforms; Theoretical perspectives; Potential trade-offs and pitfalls; The limits of institutional engineering; Conclusions; References; 5 The Role, Responsibilities, Structure and Evolution of Central Finance Agencies; Concept of CFAs; How did CFAs evolve over time?; Organizational structure of CFAs; Have CFAs become more or less concentrated? , The fiscal impact of different CFA structuresHow can CFAs be strengthened?; References; 6 Role of the Legislature in Budget Processes; Constitutional and legal constraints on parliamentary budgeting; Critical dates for parliamentary involvement in the budget process; What should the legislature review and approve?; The provision of fiscal information to the legislature; What support does the legislature need for budgeting?; Developing capacity in the legislature for budgetary oversight; Conclusions; References , 7 Assessing and Comparing the Quality of Public Financial Management Systems: Theory, History and Evidence
    Additional Edition: ISBN 9781137315304
    Additional Edition: Erscheint auch als Druck-Ausgabe The International Handbook of Public Financial Management
    Language: English
    Keywords: Öffentlicher Sektor ; Finanzmanagement
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
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  • 3
    Online Resource
    Online Resource
    London : Palgrave Macmillan UK | London : Imprint: Palgrave Macmillan
    UID:
    gbv_1885799276
    Format: 1 Online-Ressource(XLII, 881 p.)
    Edition: 1st ed. 2013.
    ISBN: 9781137315304
    Content: The International Handbook of Public Financial Management 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.
    Additional Edition: ISBN 9780230300248
    Additional Edition: ISBN 9781349335985
    Additional Edition: ISBN 9781349335978
    Additional Edition: ISBN 9781137574893
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9780230300248
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781349335985
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781349335978
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781137574893
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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  • 4
    Online Resource
    Online Resource
    New York, New York :Palgrave Macmillan,
    UID:
    almahu_9949464815102882
    Format: 1 online resource (925 pages) : , illustrations
    ISBN: 9781137315304 (e-book)
    Note: 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.
    Additional Edition: Print version: International handbook of public financial management. New York, New York : Palgrave Macmillan, 2013 ISBN 9780230300248
    Language: English
    Keywords: Electronic books.
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