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 government, and the scale of public expenditures, public budget has become increasingly important in economic, social, and political life, attracting more attention than in any other period. In the real world we face, few areas involve as broad and significant interests as public budget, engaging numerous participants directly or indirectly. These participants include not only legislative bodies, governments and other public organizations, investors and research analysts, but also 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, along with a detailed introduction and evaluation of public budget management reforms in the global context over the past 20 years. Public budget management forms a complete cycle, starting from budget preparation, to budget submission (to legislative bodies) and approval, then to budget execution, reporting, and auditing. The basic structure of this book is arranged based on this logical framework. Given the relatively research on public budget management in domestic academia, this book focuses on discussions from an "international perspective," thereby incorporating rich content and many novel concepts in the field of public budget management.