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Edited by A. Premchand, this collection of seminar papers and country studies examines recent developments in government accounting and financial management in selected industrial and developing countries. The country studies include Australia, Canada, China, India, Poland, Sweden, Turkey, the United Kingdom, the United States, and Latin American countries.

Public expenditure --- Budget --- Finance, Public --- Finances publiques --- Case studies --- Congresses --- Accounting --- Cas, Etudes de --- Congrès --- Comptabilité --- 336.1 --- -Finance, Public --- -management --- finances publiques --- politique budgetaire --- AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 336.61 --- 336.01 --- Papers of a seminar held in Washington, in November-December 1989. --- -352.4 --- Cameralistics --- Public finance --- Currency question --- Budgeting --- Expenditures, Public --- Public finance, government finance in general --- -Congresses --- -Case studies --- openbare financien --- begrotingsbeleid --- Financieel beleid. --- Overheidsbemoeiing op economisch gebied. --- -Forecasting --- Budget -- Case studies -- Congresses. --- Finance, Public -- Accounting -- Case studies -- Congresses. --- Finance, Public -- Case studies -- Congresses. --- Political Science --- Law, Politics & Government --- Public Finance --- -Budget -- Case studies -- Congresses. --- 336.1 Public finance, government finance in general --- -Budget --- Congrès --- Comptabilité --- 352.4 --- management --- Papers of a seminar held in Washington, in November-December 1989 --- Case studies&delete& --- Accounting&delete& --- Overheidsbemoeiing op economisch gebied --- Financieel beleid --- Forecasting --- E-books --- Congresses. --- Public finances --- Labor --- Macroeconomics --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- National Government Expenditures and Related Policies: General --- Public Enterprises --- Public-Private Enterprises --- Auditing --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Civil service & public sector --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure --- Public sector --- Public financial management (PFM) --- Economic sectors --- United States

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This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.

Public finance --- 336 --- 336.001 --- 336.126 --- Finance, Public --- -#SBIB:35H220 --- #SBIB:033.IOS --- comptabilite de l'etat --- politique budgetaire --- controle budgetaire --- gestion de la dette --- AA / International- internationaal --- 657.46 --- 336.450 --- -657.835 --- Cameralistics --- Currency question --- financiën - openbare geldmiddelen - staatsfinanciën - overheidsfinanciën --- financieel overheidsbeheer - financiële politiek - overheidsfinanciering --- Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accounting --- Financieel management bij de overheid: algemene werken --- rijkscomptabiliteit --- begrotingsbeleid --- begrotingscontrole --- schuldbeheer --- Openbare boekhouding. --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden. --- Accounting. --- Finance, Public -- Accounting. --- Political Science --- Law, Politics & Government --- Public Finance --- 336.126 Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Government accounting --- Governmental accounting --- Public accounting --- 657.835 --- #SBIB:35H220 --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden --- Openbare boekhouding --- Business --- Bookkeeping --- E-books --- Banks and Banking --- Budgeting --- Money and Monetary Policy --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Debt --- Debt Management --- Sovereign Debt --- Public finance accounting --- Budgeting & financial management --- Banking --- Public finance & taxation --- Monetary economics --- Fiscal accounting and reporting --- Budget planning and preparation --- Central government spending --- Currencies --- Public financial management (PFM) --- Money --- Commercial banks --- Financial institutions --- Budget --- Banks and banking --- Debts, Public --- United States

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The public expenditure management system is in a state of flux. Traditional approaches of expenditure management have serious limitations in addressing current and future tasks. The new approaches toward improved expenditure management, which emphasize the creation of task-oriented agencies, performance agreements, and competitive tendering and contracting, have considerable potential in meeting the tasks. But it is essential to address the detailed operational aspects of these new approaches so that they do not contribute to a shadow government or a government that continues to be weak in regard to contracts and third-party transactions.

Budgeting --- Public Finance --- National Government Expenditures and Related Policies: General --- National Government Expenditures and Related Policies: Procurement --- National Budget --- Budget Systems --- Public finance & taxation --- Budgeting & financial management --- Expenditure control --- Expenditure --- Budget planning and preparation --- Central government spending --- Public financial management (PFM) --- Expenditures, Public --- Budget --- Finance, Public --- New Zealand

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This book, by A. Premchand, Assistant Director, IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and former centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.

Banks --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Debt Management --- Debt --- Debts, Public --- Depository Institutions --- Expenditure control --- Expenditure --- Expenditures, Public --- Finance --- Finance, Public --- Fiscal policy --- Industries: Financial Services --- Macroeconomics --- Micro Finance Institutions --- Money and Monetary Policy --- Mortgages --- National Budget --- National Government Expenditures and Related Policies: General --- Privatization --- Public Administration --- Public debt --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Sovereign Debt --- United States

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Este libro, editado por A. Premchand y A. l. Antonaya, analiza las tendencias más recientes en materia de presupuestación pública y controles del gasto. Entre los temas abordados se incluyen los parámetros de política fiscal de la elaboración del presupuesto, los sistemas de contabilidad pública y la deuda pública.

Budget --- Expenditures, Public --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Budgeting --- Forecasting --- Macroeconomics --- Banks and Banking --- Foreign Exchange --- Central Banks and Their Policies --- Economic & financial crises & disasters --- Banking --- Financial crises --- Central banks --- Currency crises --- Banks and banking, Central