Government Budget and Management

Author: Chen Gong
Publisher:
Publish Date: 2004-09-01
Features: This book is suitable for undergraduate and graduate students, as well as teachers, in the fields of Public Economics, Public Finance, and Public Management. It can also serve as a reference for readers interested in government budgets and management. Based on the current state of China's government budget, this book draws on the reform and development trends of government budgets in market economy countries, summarizes the latest research findings on budgets both domestically and internationally, and integrates the authors' teaching experiences and research achievements. It focuses on introducing the theory, practice, institutions, and policies of government budgets. The book is organized in a logical sequence of "Basic Theory and Institutions - Operational Cycle and Management - Technical Foundations of Management." The entire book is divided into three parts:
Part 1: Basic Theory and Institutions of Government Budgets, which emphasizes theoretical analysis of the basic theory, institutions, policies, and practices of government budgets.
Part 2: Operational Cycle and Management of Government Budgets, which is the core of the book, covering topics such as the classification of government budget revenues and expenditures, preparation and management, formulation and management, execution and management, final accounts, and more. Additionally, chapters are dedicated to explaining and discussing government procurement systems and management, treasury systems and management, government auditing, and government reporting.
Part 3: Technical Foundations of Government Budget Management, which analyzes the application of government accounting and modern information technology in government budget management and explores management trends.