Public finance management

Author: [USA] Reed [USA] Sven Zhu Ping
Publisher:
Publish Date: 2001-04-01
Features: The book is divided into four parts. , the first four chapters provide a general introduction to public financial management, including its connection with public budgeting; important areas of public sector accounting, introducing many concepts used to track the inflow and outflow of resources in public organizations; and a discussion of monetary and value economic concepts. Second, the next five chapters focus on revenue and expenditure, explaining how they should be managed, as well as forecasting and cost analysis of revenue streams and expenditure streams. Third, the following seven chapters discuss less obvious but equally important technical areas, primarily concentrating on cash flow control, investment, debt, risk, purchasing, capital budgeting, and the financial aspects of human resource control, especially pensions. Fourth, the last three chapters conduct broader, overall evaluative research, examining auditing, financial condition evaluation, and the relevant techniques of developmental finance that are just beginning to be applied.