Budgeting and Budgetary Institutions

• Tác giả: Anwar Shah
• Ngôn ngữ: eng
• Ký hiệu phân loại: 658.15 Financial management
• Thông tin xuất bản: Washington, DC : World Bank, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 292510
• Chủ đề: 1. ACCOUNTABILITY; 2. MEDIUM-TERM EXPENDITURE FRAMEWORK; 3. MINISTRY OF FINANCE; 4. MONETARY UNION; 5. NATIONAL EXPENDITURE

Tóm tắt

 Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview
  a primer on budgeting and budgetary institutions
  the budget and its coverage
  capital budgets -- theory and practice
  budget methods and practices
  a primer on performance budgeting
  accrual accounting in the public sector -- lessons for developing countries
  activity-based cost management in the public sector
  budget preparation and approval
  budget execution
  automating public financial management in developing countries
  what would an ideal public finance management system look like
  strengthening public expenditure management Africa -- criteria, priorities, and sequencing
  budgeting in post-conflict countries
  country case study -- Kenya
  and country case study -- South Africa.