Government Budgeting and Expenditure Controls: Theory and Practice (Google eBook)

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International Monetary Fund, Jan 1, 1983 - Business & Economics - 530 pages
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Contents

Fiscal Policy Parameters for Budgeting
3
Page
4
Purposes of Budget and Determinants
34
Functional Approach to Budgeting
62
Approaches to Decision Making
113
Organizational Aspects
131
Development Planning and Budgeting
176
Dualism in Government Financial Management
199
Schematic Presentation of the PPB System
328
Features of PPB and ZBB Systems
338
Implementation of PPPB Systems in Selected Asian Countries
348
Variations on a Theme
350
Budget Execution and Cash Management
355
Chapter 13 Government Accounting and Financial
379
Structure of Government Funds in Selected Countries in Asia and Africa
395
Autonomous Agencies in Government 426
409

Expenditure Planning and Forecasting
204
Inflation Budgeting
231
13 Inflation Impact on the Budget
240
ShortTerm Adjustments in Public
258
A Framework
273
Classification of Expenditures
274
Techniques and Measures
277
Techniques and Measures
280
STRUCTURES SYSTEMS AND FINANCIAL MANAGEMENT
287
Budget Structure and Government Organization
311
An Illustration
312
Performance to Zero
319
Public Enterprises and Autonomous
415
Government and Nonfinancial Public Enterprises and AgenciesStructure of Control
457
Intergovernmental Fiscal Management
468
Transfers from Central Government to Other Levels of Government
475
Features of Grants
484
Bibliography
501
Index
521
Budgetary Process 39
522
Budget Implementation Process 359
524
Basis of Accounting 388
525
Copyright

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About the author (1983)

A. Premchand was formerly assistant director for the International Monetary Fund--Fiscal Affairs Department (now retired) in Washington, DC. Some of his works include Government Financial Management: Issues and Country Studies, Effective Government Accounting and Control of Public Money: The Fiscal Machinery in Developing Countries.

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