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The International Handbook of Public Financial Management [[electronic resource] /] / edited by Richard Allen, Richard Hemming, B. Potter
| The International Handbook of Public Financial Management [[electronic resource] /] / edited by Richard Allen, Richard Hemming, B. Potter |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2013 |
| Descrizione fisica | 1 online resource (XLII, 881 p.) |
| Disciplina | 352.4 |
| Soggetto topico |
Investment banking
Securities Risk management Business enterprises—Finance Accounting Bookkeeping Management Macroeconomics Investments and Securities Risk Management Business Finance Accounting/Auditing Macroeconomics/Monetary Economics//Financial Economics |
| ISBN |
1-349-33598-3
1-137-31530-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910790680103321 |
| London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The International Handbook of Public Financial Management [[electronic resource] /] / edited by Richard Allen, Richard Hemming, B. Potter
| The International Handbook of Public Financial Management [[electronic resource] /] / edited by Richard Allen, Richard Hemming, B. Potter |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2013 |
| Descrizione fisica | 1 online resource (XLII, 881 p.) |
| Disciplina | 352.4 |
| Soggetto topico |
Investment banking
Securities Risk management Business enterprises—Finance Accounting Bookkeeping Management Macroeconomics Investments and Securities Risk Management Business Finance Accounting/Auditing Macroeconomics/Monetary Economics//Financial Economics |
| ISBN |
1-349-33598-3
1-137-31530-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910809246403321 |
| London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||