The International Handbook of Public Financial Management
Editat de Richard Allen, Richard Hemming, B. Potteren Limba Engleză Paperback – 31 dec 2012
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Specificații
ISBN-13: 9781349335985
ISBN-10: 1349335983
Pagini: 881
Dimensiuni: 155 x 235 x 46 mm
Greutate: 1.27 kg
Ediția:1st ed. 2013
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Locul publicării:London, United Kingdom
ISBN-10: 1349335983
Pagini: 881
Dimensiuni: 155 x 235 x 46 mm
Greutate: 1.27 kg
Ediția:1st ed. 2013
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Locul publicării:London, United Kingdom
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Descriere
The
International
Handbook
of
Public
Financial
Managementis
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.
Cuprins
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
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
Recenzii
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
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
Notă biografică
Richard
Allen
is
an
economist
and
public
finance
expert.
He
is
currently
working
as
a
consultant
with
the
World
Bank.
Richard
was
a
senior
official
of
the
U.K.
Ministry
of
Finance
(H.M.
Treasury)
until
1995.
Subsequently,
he
worked
with
the
OECD
in
Paris,
the
Asian
Development
Bank,
the
World
Bank,
and
the
IMF's
Fiscal
Affairs
Department.
Richard
is
the
co-editor
of
a
standard
reference
book
on
Managing
Public
Expenditure:
a
Reference
Book
for
Transition
Countries,
OECD,
2001—and
several
other
books
and
articles
on
public
financial
management.
He
has
advised
governments
in
more
than
50
countries
on
strengthening
their
budget
systems
and
public
finances.
Richard Hemming is an economist and fiscal policy expert with wide-ranging industrial and developing country experience. He is currently Visiting Professor at the Duke Center for International Development, and a consultant for the World Bank. He worked for 24 years in the IMF, and was Deputy Director of the Fiscal Affairs Department until August 2008. Prior to joining the IMF, Richard worked at the OECD and, before that, was a researcher at the Institute for Fiscal Studies in London, and a university lecturer in the U.K. and Australia. He has published widely on tax, social security, public expenditure and other fiscal issues.
Barry Potter is an economist and public finance expert with wide ranging experience in the U.K. government, consulting and the IMF. He was a senior official in the U.K. Cabinet Office and H.M. Treasury in the 1980s, and Private Secretary to the British Prime Minister (Mrs. Thatcher) from 1990-1992. Subsequently, Barry worked in the Fiscal Affairs Department of the IMF, where he was Division Chief for Public Financial Management, later becoming Director of the Fund's Office of Budget and Planning in 2001, and the IMF's Special Representative to the United Nations in 2007. He is the author (with Jack Diamond) of Guidelines for Public Expenditure Management, International Monetary Fund, 1999, and several other publications.
Richard Hemming is an economist and fiscal policy expert with wide-ranging industrial and developing country experience. He is currently Visiting Professor at the Duke Center for International Development, and a consultant for the World Bank. He worked for 24 years in the IMF, and was Deputy Director of the Fiscal Affairs Department until August 2008. Prior to joining the IMF, Richard worked at the OECD and, before that, was a researcher at the Institute for Fiscal Studies in London, and a university lecturer in the U.K. and Australia. He has published widely on tax, social security, public expenditure and other fiscal issues.
Barry Potter is an economist and public finance expert with wide ranging experience in the U.K. government, consulting and the IMF. He was a senior official in the U.K. Cabinet Office and H.M. Treasury in the 1980s, and Private Secretary to the British Prime Minister (Mrs. Thatcher) from 1990-1992. Subsequently, Barry worked in the Fiscal Affairs Department of the IMF, where he was Division Chief for Public Financial Management, later becoming Director of the Fund's Office of Budget and Planning in 2001, and the IMF's Special Representative to the United Nations in 2007. He is the author (with Jack Diamond) of Guidelines for Public Expenditure Management, International Monetary Fund, 1999, and several other publications.
Textul de pe ultima copertă
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.
Caracteristici
Comprehensive
resource
book
on
public
financial
management
(PFM)
Unique and complements other publications in the PFM field
Uptodate reference book in comparison to existing books on PFM published ten years or more ago
Updates and repackages information in a fresh and accessible way, to be accessible online
Unique and complements other publications in the PFM field
Uptodate reference book in comparison to existing books on PFM published ten years or more ago
Updates and repackages information in a fresh and accessible way, to be accessible online