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[ 洋図書 ] The international handbook of public financial management /

edited by Richard Allen, Richard Hemming, Barry H. Potter. -- Palgrave Macmillan, -- 2013. --

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ISBN [0230300243]
ISBN13桁 9780230300248
テキストの言語 英語                  
分類：NDC10版 343
本タイトル The international handbook of public financial management /
著者名 edited by Richard Allen, Richard Hemming, Barry H. Potter.
出版地・頒布地 Houndmills, Basingstoke, Hampshire :
出版者・頒布者名 Palgrave Macmillan,
出版年・頒布年 2013.
数量 xlii, 881 p. ;
大きさ 25 cm
書誌注記 Includes bibliographical references and indexes.
内容注記 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.
著者標目 Allen, Richard, 1944 December 13-
Hemming, Richard.
Potter, Barry H.
一般件名 Public administration -- Management.
Public administration -- Management.
資料情報1 『The international handbook of public financial management /』　edited by Richard Allen, Richard Hemming, Barry H. Potter.　Palgrave Macmillan,　2013. （所蔵館：中央　 請求記号：F/343.0/I61/I　 資料コード：7102861828）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352008384

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