000			04349nam a2200445 i 4500
001			EBC1431368
003			MiAaPQ
005			20240120145421.0
006			m o d |
007			cr cnu||||||||
008			130325s2013 nyua ob 001 0 eng|d
020			_z9780230300248
020			_a9781137315304 (e-book)
035			_a(MiAaPQ)EBC1431368
035			_a(Au-PeEL)EBL1431368
035			_a(CaPaEBR)ebr10775962
035			_a(CaONFJC)MIL526439
035			_a(OCoLC)857852979
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aJF1351 _b.H446 2013
082	0		_a352.4 _223
245	0	4	_aThe international handbook of public financial management / _cedited by Richard Allen, International Monetary Fund, World Bank, Overseas Development Institute in London, Richard Hemming, Duke Center for International Development, Duke University and Barry Potter, Consultant,IMF, Richard Allen, Barry H. Potter.
264		1	_aNew York, New York : _bPalgrave Macmillan, _c2013.
300			_a1 online resource (925 pages) : _billustrations
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
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.
588			_aDescription based on print version record.
590			_aElectronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
650		0	_aPublic administration _xManagement.
655		4	_aElectronic books.
700	1		_aHemming, Richard.
700	1		_aAllen, Richard, _eeditor.
700	1		_aPotter, Barry H.
776	0	8	_iPrint version: _tInternational handbook of public financial management. _dNew York, New York : Palgrave Macmillan, 2013 _hxlii, 881 pages _z9780230300248 _w(DLC) 2013003240
797	2		_aProQuest (Firm)
856	4	0	_uhttps://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=1431368 _zClick to View
999			_c102483 _d102483