Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies /
| 主要作者: | |
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| 企業作者: | |
| 總結: | XXIII, 579 p. 16 illus. text |
| 語言: | 英语 |
| 出版: |
Cham :
Springer International Publishing : Imprint: Palgrave Macmillan,
2024.
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| 版: | 1st ed. 2024. |
| 主題: | |
| 在線閱讀: | https://doi.org/10.1007/978-3-031-35066-5 |
| 格式: | 電子 圖書 |
書本目錄:
- Chapter 1: Financial control and financial management in the public sector: a managerial perspective
- Chapter 2: Implementing public financial management and internal control (PFM/IC
- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC)
- Chapter 4: The practical steps for initiating a successful PFM/IC reform
- Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy
- Chapter 6: Risks and unintended consequences of the reform
- Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC
- Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC
- Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC
- Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs
- Chapter 11: International standards of internal control relevant to the application of PFM/IC
- Chapter 12: Managing and controlling second level organisations – the responsibilities of the first level organisation
- Chapter 13: Monitoring the change from administration to management – demonstrating this through the utilisation of a statement of internal control
- Chapter 14: Public sector reform, delegation and the impact upon PFM/IC.