ISBN-13: 9781138183407 / Angielski / Twarda / 2017 / 390 str.
ISBN-13: 9781138183407 / Angielski / Twarda / 2017 / 390 str.
The government budget should be the financial mirror of a well-informed public s choices, and careful public expenditure management is at the core of a well-functioning state. However, most people view budgeting as the epitome of eye-glazing subjects, the core concepts are rarely explained in a way that is understandable to the non-specialist, and they re too often presented without adequate consideration of a country s governance and institutional capacity. Government Budgeting and Expenditure Management redresses these failings and does so in comparative international perspective. This book provides a pithy and easy-to-understand introduction to Public Financial Management and considers a variety of special issues, including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of good and bad budgeting reforms in countries with differing levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management or as a supplementary text for courses in public finance, public economics, economic development, public administration, or comparative politics. The book will also be of interest to practitioners, policymakers, and government employee training organizations. "