Public Sector Financial Management -- Essays on Public Sector Economics

Author: (English) Green, translated by Yang Shijia
Publisher:
Publishing Time: Not available
Features: This book is an introduction to public sector financial management. Its purpose is to provide a concise summary and overview of a broader range of public sector activities, and it is highly valuable for two types of readers. The first part of the book extensively discusses this issue, while the second part explores the main components of public sector expenditure. The first type of reader includes accountants and accounting students who are relatively familiar with basic accounting concepts and the application of financial management in the private sector, and who wish to gain a deeper understanding of the use of basic accounting concepts and financial management in the non-profit public sector. The application of basic accounting concepts and financial management in state-owned enterprises is very similar to that in the private sector. The first part of the book extensively discusses this issue, while the second part explores the main components of public sector expenditure. Each chapter of the book adopts a writing style that briefly introduces the historical development of the discussed issues while summarizing and reviewing their recent developments. The main approach used is to introduce and explain policies rather than conduct in-depth analysis of technical issues. These methods are particularly attractive to the second type of reader, namely civil servants who lack accounting knowledge but wish to gain a general understanding of accounting issues in the public sector context.