001457287 000__ 04338nam\a2200469\i\4500 001457287 001__ 1457287 001457287 003__ MiAaPQ 001457287 005__ 20230330003448.0 001457287 006__ m\\\\\o\\d\\\\\\\\ 001457287 007__ cr\cn\nnnunnun 001457287 008__ 130325s2013\\\\nyua\\\\ob\\\\001\0\eng\d 001457287 020__ $$z9780230300248 001457287 020__ $$a9781137315304 (e-book) 001457287 035__ $$a(MiAaPQ)EBC1431368 001457287 035__ $$a(Au-PeEL)EBL1431368 001457287 035__ $$a(CaPaEBR)ebr10775962 001457287 035__ $$a(CaONFJC)MIL526439 001457287 035__ $$a(OCoLC)857852979 001457287 040__ $$aMiAaPQ$$beng$$erda$$epn$$cMiAaPQ$$dMiAaPQ 001457287 050_4 $$aJF1351$$b.H446 2013 001457287 0820_ $$a352.4$$223 001457287 24504 $$aThe international handbook of public financial management /$$cedited by Richard Allen, International Monetary Fund, World Bank, Overseas Development Institute in London, Richard Hemming, Duke Center for International Development, Duke University and Barry Potter, Consultant,IMF, Richard Allen, Barry H. Potter. 001457287 264_1 $$aNew York, New York :$$bPalgrave Macmillan,$$c2013. 001457287 300__ $$a1 online resource (925 pages) :$$billustrations. 001457287 336__ $$atext$$2rdacontent 001457287 337__ $$acomputer$$2rdamedia 001457287 338__ $$aonline resource$$2rdacarrier 001457287 504__ $$aIncludes bibliographical references and indexes. 001457287 5050_ $$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. 001457287 506__ $$aAccess limited to authorized users. 001457287 588__ $$aDescription based on print version record. 001457287 650_0 $$aPublic administration$$xManagement. 001457287 655_0 $$aElectronic books 001457287 7001_ $$aHemming, Richard. 001457287 7001_ $$aAllen, Richard,$$eeditor. 001457287 7001_ $$aPotter, Barry H. 001457287 77608 $$iPrint version:$$tInternational handbook of public financial management.$$dNew York, New York : Palgrave Macmillan, 2013$$z9780230300248$$w(DLC) 2013003240 001457287 852__ $$bebk 001457287 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1431368$$zOnline Access 001457287 909CO $$ooai:library.usi.edu:1457287$$pGLOBAL_SET 001457287 980__ $$aBIB 001457287 980__ $$aEBOOK 001457287 982__ $$aEbook 001457287 983__ $$aOnline