欢迎来到天天文库
浏览记录
ID:40847413
大小:332.38 KB
页数:39页
时间:2019-08-08
《A guide to public financialmanagement literature公共财务管理文献指南》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、AguidetopublicfinancialmanagementliteratureForpractitionersindevelopingcountriesRebeccaSimson,NatashaSharma&ImranAzizDecember2011AcknowledgementsThisguidewaspreparedforODI’sBudgetStrengtheningInitiative(BSI),aprojectfundedbytheUKDepartmentforInternationalDevelopment(DFID)thatsupportsfragil
2、eandconflict-affectedstatestodevelopmoreeffective,transparentandaccountablesystemsformanagingpublicfinances.TheviewsexpressedinBSIpublicationsarethoseoftheirauthorsandshouldnotbeattributedtoDFID.WewouldliketothankEdwardHedgerforguidanceandadvicethroughoutthepreparationanddraftingprocess.We
3、wouldalsoliketothankthefollowingpeopleforprovidinghelpfulliteraturesuggestions:CatherineDom,GeoffreyHandley,IanLienert,AlastairMcKechnie,GregorySmith,HeidiTavakoli,HelenTilleyandTimWilliamson.WearealsogratefultoRyanFlynnforprovidingeditorialreview.Togivefeedbackonthisguideandtosuggestimpro
4、vementsforlatereditions,pleaseemailRebeccaSimsonr.simson@odi.org.ukOverseasDevelopmentInstituteDisclaimer:Theviewspresentedinthispaper111WestminsterBridgeRoadarethoseoftheauthor(s)anddonotLondonSE17JD,UKnecessarilyrepresenttheviewsofODIorourpartners.Tel:+44(0)2079220300Fax:+44(0)2079220399
5、www.odi.org.ukAguidetopublicfinancialmanagementliterature-ForpractitionersindevelopingcountriesContentsAbbreviationsiiIntroductioniiiWhatisPFM?ivPartI:Thebudgetcycle1Budgetformulation4Budgetexecution10Accountingandreporting16Externaloversight19PARTII:Fromtheorytopractice22PFMreformstrategy
6、23Diagnostictoolsandmethods25EvaluationsofPFMreformprogrammes28PFMinpost-conflictstates29References30iAguidetopublicfinancialmanagementliterature-ForpractitionersindevelopingcountriesAbbreviationsADBAsianDevelopmentBankCABRICollaborativeAfricaBudgetReformInitiativeCFAACountryFinancialAccou
7、ntabilityAssessmentCPIACountryPolicyandInstitutionalAssessmentCSOCivilSocietyOrganisationDFIDDepartmentforInternationalDevelopmentEUEuropeanUnionFMISFinancialManagementInformationSystemHIPCHeavilyIndebtedPoorCountryIMFInternationalMonetaryFundINTOSAIInternatio
此文档下载收益归作者所有