商品簡介
Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public administration and public management programs with a solid foundation for their own development as future professionals and researchers. Overall this volume promotes linkages between resource allocation and "value-adds" for citizens and stakeholders, driving innovations in operations and increased transparency in reporting.
目次
THE CONTEXT OF PUBLIC FINANCIAL MANAGEMENTPublic Expenditure Management: SelectedThemes and Issues, A. PremchandCapital Budgeting and Planning, Wes ClarkeFinancial Management of Economic Development, J. Scott McDonaldAnnual Budgeting and Long-Range Planning:Is There a Fit? - Lessons from Three Case Studies, Yilin Hou and Jun MaPUBLIC FINANCEThe Property Tax: Past, Present and Future, Deborah A. Carroll and Benjamin J. SharbelE-commerce and the Future of the StateSales Tax System, Christopher G. Reddick and Jerrell D. CoggburnLessons of Tax Compliance Research forLawmakers and Tax Administrators:Getting Best Returns from Limited Resources, John L. Mikesell and Liucija BirskyteThe Lottery as an Economic Stimulus Tool:The Case of Florida, Susan A. MacManusPromoting Economic Development withTax Incentives: A Primer on PropertyTax Abatements, Esteban G. DalehiteDEBT, WORKING BALANCES, ANDFINANCIAL CONDITION ANALYSISRating General Obligation Debt: Implications ofResource Scarcity, Steven G. Koven and Stuart C. StrotherState Debt Capacity and Debt Limits:Theory and Practice, Dwight V. Denison and Merl HackbartWorking Capital Management in Government:Basic Concepts and Policy Choices, Aman KhanFund Balance, Working Capital, and Net Assets, Justin MarloweA Manageable System of Economic ConditionAnalysis for Governments, Dean Michael MeadPUBLIC PENSIONSThe Management of Public Pensions, Jerrell D. Coggburn and Christopher G. ReddickAn Econometric Assessment of State and LocalGovernment Retirement System Governance Practices,Investment Strategies, and Financial Performance, William G. Albrecht and Thomas D. LynchPERFORMANCE BUDGETING ANDMANAGEMENTToward Financial Freedom: BudgetaryReform in the U.S. Courts, J. Edward GibsonPublic Participation in Local PerformanceMeasurement and Budgeting, Alfred Ho and Paul CoatesEnhancing the Utilization of PerformanceMeasures in Local Government: Lessons from Practice, Milan J. DluhyThe Intersection of Accounting andLocal Government Performance Measurement, Ken Smith and Lee SchiffelReformed County Government and ServiceDelivery Performance: An Integrated Study ofFlorida Counties, Alejandro RodriguezFederal Performance Reporting Requirements:From Financial Management to E-Government, Patrick R. MullenINTERNATIONAL PERPECTIVESPublic Finance Reform in Selected BritishCommonwealth Countries, Jayesh D'SouzaModernizing Public Budgeting andFinancial Management in China, Yun Ma and Meili Niu
