附註:Includes bibliographical references and index.
Introduction to the public sector governance and accountability series -- Overview / Anwar Shah -- 1. Budgeting institutions and public spending / Jurgen von Hagen -- 2. Performance-based budgeting reform : progress, problems, and pointers / Matthew Andrews -- 3. Simple tools for evaluating revenue performance in a developing country / Mahesh Purohit -- 4. Evaluating public expenditures : does it matter how they are financed? / Richard M. Bird -- 5. Guidelines for public debt management / The International Monetary Fund and World Bank Staff -- 6. Looking beyond the budget deficit / Homi Kharas and Deepak Mishra -- 7. Addressing contingent liabilities and fiscal risk / Hana Polackova Brixi -- 8. On measuring the net worth of a government / Matthew Andrews and Anwar Shah -- 9. On getting the giant to kneel : approaches to a change in the bureaucratic culture / Anwar Shah -- 10. A framework for evaluating institutions of accountability / Mark Schacter.
摘要:Accountability of government to citizens-the idea that the public sector must answer to the people for its performance-is the foundation for good governance. Under good governance, public expenditures are allocated to maximize welfare, revenues are collected efficiently, and the public at large has access to a number of public services including water and sanitation, infrastructure, education and health. Unfortunately in many developing countries, the people suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. This happens be.