Public budget management

Author: Wang Yongjun
Publisher:
Publish Date: 2002-09-01
Features: With the development of democratic politics, the expansion of the role of the government, and the scale of public spending, public budgets have become increasingly important in economic, social, and political life, attracting more attention than ever before. In the real world we face, few areas involve as broad and significant interests as public budgets, engaging numerous participants directly or indirectly. These participants include not only legislative bodies, the government, and other public organizations, but also investors, researchers, the general public, and taxpayers. Based on extensive reference to domestic and international (particularly foreign) literature, this book systematically elaborates on the fundamental principles, prevailing concepts, general methods, institutional arrangements, and implementation mechanisms of public budget management. It also provides a detailed introduction and evaluation of public budget management reforms in the global context over the past two decades. Public budget management forms a complete cycle, starting from budget preparation, to budget submission (to legislative bodies) and approval, and then to budget execution, reporting, and auditing. The basic structure of this book is arranged based on this logical framework. Given the relatively lagging research on public budget management in the domestic academic field, this book focuses on discussions from an "international perspective," thus encompassing rich content and many novel concepts in the field of public budget management.