LEADER 06591nam 22008295 450 001 9910809246403321 005 20230711005554.0 010 $a1-349-33598-3 010 $a1-137-31530-X 024 7 $a10.1057/9781137315304 035 $a(CKB)2550000001125798 035 $a(SSID)ssj0000980545 035 $a(PQKBManifestationID)12394840 035 $a(PQKBTitleCode)TC0000980545 035 $a(PQKBWorkID)10969423 035 $a(PQKB)11672745 035 $a(DE-He213)978-1-137-31530-4 035 $a(OCoLC)857852979 035 $a(MiAaPQ)EBC1431368 035 $a(EXLCZ)992550000001125798 100 $a20151208d2013 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt 182 $cc 183 $acr 200 14$aThe International Handbook of Public Financial Management$b[electronic resource] /$fedited by Richard Allen, Richard Hemming, B. Potter 205 $a1st ed. 2013. 210 1$aLondon :$cPalgrave Macmillan UK :$cImprint: Palgrave Macmillan,$d2013. 215 $a1 online resource (XLII, 881 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-230-30024-3 311 $a1-299-95188-0 320 $aIncludes bibliographical references and indexes. 327 $aList 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. 330 $aThe 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. 606 $aInvestment banking 606 $aSecurities 606 $aRisk management 606 $aBusiness enterprises?Finance 606 $aAccounting 606 $aBookkeeping  606 $aManagement 606 $aMacroeconomics 606 $aInvestments and Securities$3https://scigraph.springernature.com/ontologies/product-market-codes/626020 606 $aRisk Management$3https://scigraph.springernature.com/ontologies/product-market-codes/612040 606 $aBusiness Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/512000 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aManagement$3https://scigraph.springernature.com/ontologies/product-market-codes/515000 606 $aMacroeconomics/Monetary Economics//Financial Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W32000 615 0$aInvestment banking. 615 0$aSecurities. 615 0$aRisk management. 615 0$aBusiness enterprises?Finance. 615 0$aAccounting. 615 0$aBookkeeping . 615 0$aManagement. 615 0$aMacroeconomics. 615 14$aInvestments and Securities. 615 24$aRisk Management. 615 24$aBusiness Finance. 615 24$aAccounting/Auditing. 615 24$aManagement. 615 24$aMacroeconomics/Monetary Economics//Financial Economics. 676 $a352.4 702 $aAllen$b Richard$f1944 December 13-$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aHemming$b Richard$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aPotter$b B$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910809246403321 996 $aThe International Handbook of Public Financial Management$94081683 997 $aUNINA