دانلود کتاب Government budgeting and expenditure controls : theory and practice

This book offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, proceedings, and processes of budgeting with illustrative material drawn from the experiencs of industrial and developing countries. The volume seeks to build a bridge between public finance and public administration through a discussion of theories and related practices. Each chapter provides an introduction describing the state of the art, which is followed by a discussion of the usefulness and limitations of existing techniques, and of the directions of future improvements in them. It exiames the problems of budget formulation, the relation of programs to the attainment of various policy objectives, and the interplay between the economic and administrative aspects of budgeting. The book covers developments in budgeting and expenditure controls, discusses the efficacy of recent budget reforms, and analyzes successes or failures and the current status of these reforms.