Public expenditure management handbook
著者
書誌事項
Public expenditure management handbook
World Bank, 1998
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注記
"The handbook was coordinated by Malcolm Holmes.... The report was produced by the Poverty Reduction and Economic Management(PREM)Network of the Bank..."
内容説明・目次
内容説明
Public expenditure issues are encountered wherever there is a discussion of government, the public sector, and development. Over the years, the World Bank has invested considerable resources in analyzing public expenditures and the impacts of different interventions on sustainable development. This handbook provides a broad framework for thinking about public expenditure management and how it affects budgetary outcomes. It highlights the fact that good analysis and sound policy are not enough to ensure sound and sustainable development outcomes. Of particular interest is the concept of three levels of budgetary outcomes-aggregate fiscal discipline, strategic prioritization, and operational performance.
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