《系列教材：公共預算》

英文原版系列教材。本書共11章，主要包括：公共預算性質、政府收支與借款、預算周期、預算準備、預算分析技術、預算審批、預算執行、資金管理、經濟與預算、公共預算中政府間財政關係、預算改革。為了推動“雙語教學”的開展，經濟科學出版社引進一系列英語版教材，適用於高等院校、高職高專財經及管理類專業。

基本信息

• 名稱：《系列教材：公共預算》
• 作者：（美）尼斯 著
• 類別：圖書 > 勵志與成功 > 文明禮儀
• 價格：26.00
• 語種：中文
• ISBN：9787505839182
• 出版社：經濟科學出版社
• 頁數：215頁
• 開本：16開
• 出版時間：2004年4月1日
• 裝幀：平裝

內容簡介

21世紀已經到來，以加強外語為新世紀人才特徵的新一輪教育改革方興未艾，“雙語教學”成為熱門主題，成為推進素質教育的又一項重要內容。國家教育部在2002年提出加強大學本科教學的12項措施，其中要求高校在三年內開設5%～10%的雙語課程，並引進原版教材和提高師資水平。

目錄

Prefacexv
1THENATUREOFPUBLICBUDGETING
WhatIsPublicBudgeting?
WhatAreBudgetsExpectedtoDo?
SettingGoalsandPriorities
LinkingGoalstoActions
MangagingtheEconomy
PromotingAccountability
controllingtheUseofPoblicResources
PromotingEfficiencyandEffecitiveness
socialPlanningandReform
KeepingtheProcessmanageable
TheoriesofPublicbudgeting
Incrementalism
RationalDecisionMaking
PoliticalInfluence
EconomicsshapesBudgets
ProceduresShapeBudgets
BgdgetStrategies
Cultivatingclientelesupport
GainingtheTrustofOthers
DocumentingaNeed
LookingforSympatheticdecisionMakers
CopingwithPainfrlActions
The"CamELSNose"
MakingtheProgramAppearSelf-Supporting
CapitalizingtheRiskofFuture
CopingwithComplexityandConflict
Incrmentalism
FairShares
SepartatePools
divisionof　Labor
AvoidingProgrammaticDecisions
ConcludingThoughts
2GOVEERMENTREVENUES，SPENDINGANDBORROWING：ABRIEFOVERVIEW
3THEBUDGETCYCLE：ABRIEFINTRODUCTION
4BUDGETPREPARATION
5TECHNIQUESOFBUDGETARYANSLYSIS
6BUDGETADOPTION
7BUDGETEXECUTION
8FINANCIALMANAGEMENT
9THEECONOMYANDTHEBUDGET
10INTERGOVERMENTALASPECTSOFPUBLICBUDGETING
Reference
Index

精彩書摘

FromthebeginningsoftheAmericanpoliticalsystem，leadershaverecognizedtheimportanceofpublicbudgeting.TwoofthecomplaintsmadeagainstEnglandintheDeclarationofIndependenceinvolvedgovernmentfinances，andmanyoftheprovisionsoftheU.S.Constitutiondealwithgovernmentrevenuesorspendinginsomefashion.Publicbudgetshavechangedconsiderablyovertheyears，however.Changeshaveincludedtheamountsofmoneyraisedandspent，theformatsofpublicbudgets，andtheprocessesusedtomakebudgetarydeci?sions.Thischapterwillprovideabriefoverviewofgovernmentrevenues，spend?ing，andborrowingintheUnitedStatesandexploretheimplicationsofchangesingovernmentfinancesforpublicbudgeting.Laterchapterswilldiscusschang?ingbudgetformatsandprocesses.
Inexploringinformationongovernmentrevenuesandspending，bearinmindthatdifferentinformationsourcesarenotalwaysfullycomparable.seeminglyminordifferencesindefinitions（e.g.，ismoneyconsidered"spent"whenacommitmenttopurchasesomethingismadeorwhentheitemisactuallypaidfor?）orcoverage（areallrevenuesincluded，orareonlyrevenuesraisedbythegovernmentonitsownincluded?）canleadtolargedifferencesinapparentlev?elsofgovernmentrevenuesorspending.
Someofthemostcommondifferencesinmeasuresofrevenuesandspendingdeservemention.Ifwecomparetotalrevenueswith.own-sourcerevenues（e.g.，revenuesthatagovernmentraisesonitsownratherthanbeinggiventhefundsbyanotherlevelofgovernment），stateandespeciallylocalgovernmentsintheUnitedStatesappearconsiderablylargerandmoreexpensiveintermsoftotalrevenues.Ifwecomparetotalexpenditureswithdirectexpenditures（e.g.，pur?chasesofgoodsandservicesanddirectpaymentstoindividualsbutexcludinggrantsgiventoanotherlevelofgovernment），nationalandstategovernmentsintheUnitedStatesappearsmallerandlesscostlywhenmeasuredbydirectexpen?ditures.Generalrevenuesandexpenditures（whichexcludesometrustfunds，suchaspensionprograms）aregenerallylowerthantotalrevenuesandexpenditures.In1996，localgovernmentsintheUnitedStateshad$804billionintotalrev?enuesbutonly$439billioningeneral，own-sourcerevenues（StatisticalAbstract，1999：311）.Anydiscussionofbudgetaryissuesmustbeclearregardingwhatsortsofbudgetarynumbersareused，orconsiderableconfusionmayresult.