2.: 1539-1547 / Julius Pflug ; recueillie et Tditèe avec introduction et notes par J.V. Pollet

• Record Nr.: UNINA990005287490403321
• Autore: Pflug, Julius
• Pubbl/distr/stampa: Leiden : Brill, 1973
• Descrizione fisica: 868 p., 16 tav. f.t. 44 ill. ; 25 cm
• Lingua di pubblicazione: Molteplice
• Formato: Materiale a stampa
• Livello bibliografico: Monografia

Public Financial Management and Its Emerging Architecture / / M. Cangiano, Teresa Curristine, Michel Lazare

• Record Nr.: UNINA9910971227703321
• Autore: Cangiano M
• Pubbl/distr/stampa: Washington, D.C. : , : International Monetary Fund, , 2013
• ISBN: 9781475512205; 1475512201; 9781475512199; 1475512198; 9781475512212; 147551221X
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (470 p.)
• Altri autori (Persone): CurristineTeresa; LazareMichel
• Soggetti: Finance, Public - Management; Finance; Accounting; Budget planning and preparation; Budget Systems; Budget; Budgeting & financial management; Budgeting; Expenditure; Expenditures, Public; Finance, Public; Fiscal Policy; Fiscal policy; Fiscal risks; Fiscal rules; Macroeconomics; Monetary economics; Money and Monetary Policy; National Budget; National Government Expenditures and Related Policies: General; National Government Expenditures and Related Policies: Infrastructures; Other Public Investment and Capital Stock; Public Administration; Public finance & taxation; Public finance accounting; Public Finance; Public financial management (PFM); Public Sector Accounting and Audits; United Kingdom
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Cover; Contents; Foreword; Acknowledqment; Abbreviations; Introduction: The Emerging Architecture of Public Financial Management; PART I:AN OVERVIEW OF CONTEMPORARY PUBLIC FINANCIAL MANAGEMENT REFORMS; 1 Reflections on Two Decades of Public Financial Management Reforms; PART II:DESIGNING AND BUILDING: PFM INNOVATIONS AND REFORMS; 2 Developing Legal Frameworks to Promote Fiscal Responsibility: Design Matters; 3 Numerical Fiscal Rules: International Trends; 4 Medium-Term Budget Frameworks in Advanced Economies: Objectives, Design, and Performance; 5 Managing and Controlling Fiscal Risks; 6 The Role of Fiscal Councils in Promoting Fiscal Responsibility7 In Search of Results: Strengthening Public Sector Performance; PART III:STRENGTHENING THE FOUNDATIONS: MODERNIZING THE PFM INFRASTRUCTURE; 8 The Role of Fiscal Reporting in Public Financial Management; 9 Cash Management and Debt Management: Two Sides of the Same Coin?; 10 Managing Public Investment; 11 Accrual Budgeting: Opportunities and Challenges; PART IV:ADAPTING TO THE ENVIRONMENT: PFM REFORM IN DEVELOPING COUNTRIES; 12 Bridging Public Financial Management and Fiscal Decentralization Reforms in Developing Countries; 13 Public Financial Management in Natural Resource-Rich Countries14 Challenges of Reforming Budgetary Institutions in Developing Countries; Contributors; Index; A; B; C; D; E; F; G; H; I; J; K; L; M; N; O; P; R; S; T; U; V; W
• Sommario/riassunto: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, ; owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades.