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999			_c4590 _d4590
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005			20200128113921.0
008			130325s2013 nyua b 001 0 eng
010			_a 2013003240
020			_a9780230300248
040			_aDLC _beng _cDLC _erda _dZET-ke
042			_apcc
050	0	0	_aHJ141 _b.I53 2013
082	0	0	_a352.4 _223
245	0	4	_aThe International handbook of public financial management / _cedited by Richard Allen, Richard Hemming, Barry H. Potter.
260			_aHampshire : _bPalgrave macmillan, _c2013.
300			_axlii, 881 pages : _billustrations ; _c24 cm
504			_aIncludes bibliographical references and indexes.
505	0		_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.
650		0	_aPublic administration.
700	1		_aAllen, Richard, _d1944 December 13-
856	4	2	_3Contributor biographical information _uhttps://www.loc.gov/catdir/enhancements/fy1609/2013003240-b.html
856	4	2	_3Publisher description _uhttps://www.loc.gov/catdir/enhancements/fy1609/2013003240-d.html
856	4	1	_3Table of contents only _uhttps://www.loc.gov/catdir/enhancements/fy1609/2013003240-t.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK _kHJ141 _m.I53 2013