000			03030cam a2200241 a 4500
999			_c28970 _d28970
001			63878
020			_a978-1137574893
040			_aDLC
082	0	0	_a352.4
245	0	4	_aThe International handbook of public financial management _cedited by Richard Allen, Richard Hemming, Barry H. Potter
260			_aNew York : _bPalgrave Macmillan, _cc2016.
300			_axlii, 881 p. : _bill. ; _c24 cm.
504			_aIncludes bibliographical references and indexes.
505	0		_aIntroduction 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.
520			_aThe International Handbook of Public Financial Management 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.
650		0	_aPublic administration _xManagement _912233
650		7	_aFinancial management _98964
700			_aAllen, Richard, _eEdited by _953640
700			_aHemming, Richard, _eEdited by _953641
700			_aPotter, Barry H., _eEdited by _953642
856			_uhttps://uowd.box.com/s/ap4u8vw7yrwuckctej3xha0ouw03s8wd _zLocation Map
942			_cREGULAR _2ddc