商品簡介
In countries such as the United Kingdom the need to manage finances in a professional manner has been thrown into sharp relief by the severe fiscal constraints caused by the 2008 financial crisis. These pressures are likely to persist in the long term, as a result of an ageing population and rising public expectations of the quality of public services. While much attention has been paid to technical reforms to improve budgeting, expenditure control, accounting and audit, less attention has been given to the process of developing skilled financial managers, whose expertise is key to sustained improvmement in the management of public finances. Successive UK Governments have recognized the need to strengthen professionalism in financial management, but the financial crisis gave an additional impetus for change. This change has been reflected in policy statements, changes in recruitment and human resource management practices and the development of professional networks in accounting, audit, procurement, project management etc. This study describes the United Kingdom’s journey from a civil service where generalist skills were overwhelmingly preferred towards one where professional technical skills in finance are recognized and valued. It has been prepared by the World Bank as one of a number of country case studies that are intended to share information about alternative paths and models that could help developing countries that are seeking to strengthen public financial management skills on a long –term sustainable basis.
