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时间:2019-08-08
《A guide to public financiamanagement literaturel公共财政指南 管理文献》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),aprojectfundedbytheUKDepartmentforInternational
2、Development(DFID)thatsupportsfragileandconflict-affectedstatestodevelopmoreeffective,transparentandaccountablesystemsformanagingpublicfinances.TheviewsexpressedinBSIpublicationsarethoseoftheirauthorsandshouldnotbeattributedtoDFID.WewouldliketothankEdwardH
3、edgerforguidanceandadvicethroughoutthepreparationanddraftingprocess.Wewouldalsoliketothankthefollowingpeopleforprovidinghelpfulliteraturesuggestions:CatherineDom,GeoffreyHandley,IanLienert,AlastairMcKechnie,GregorySmith,HeidiTavakoli,HelenTilleyandTimWill
4、iamson.WearealsogratefultoRyanFlynnforprovidingeditorialreview.Togivefeedbackonthisguideandtosuggestimprovementsforlatereditions,pleaseemailRebeccaSimsonr.simson@odi.org.ukOverseasDevelopmentInstituteDisclaimer:Theviewspresentedinthispaper111WestminsterBr
5、idgeRoadarethoseoftheauthor(s)anddonotLondonSE17JD,UKnecessarilyrepresenttheviewsofODIorourpartners.Tel:+44(0)2079220300Fax:+44(0)2079220399www.odi.org.ukAguidetopublicfinancialmanagementliterature-ForpractitionersindevelopingcountriesContentsAbbreviation
6、siiIntroductioniiiWhatisPFM?ivPartI:Thebudgetcycle1Budgetformulation4Budgetexecution10Accountingandreporting16Externaloversight19PARTII:Fromtheorytopractice22PFMreformstrategy23Diagnostictoolsandmethods25EvaluationsofPFMreformprogrammes28PFMinpost-conflic
7、tstates29References30iAguidetopublicfinancialmanagementliterature-ForpractitionersindevelopingcountriesAbbreviationsADBAsianDevelopmentBankCABRICollaborativeAfricaBudgetReformInitiativeCFAACountryFinancialAccountabilityAssessmentCPIACountryPolicyandInstit
8、utionalAssessmentCSOCivilSocietyOrganisationDFIDDepartmentforInternationalDevelopmentEUEuropeanUnionFMISFinancialManagementInformationSystemHIPCHeavilyIndebtedPoorCountryIMFInternationalMonetaryFundINTOSAIInternatio
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