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Thứ hai, 12/09/2016 - 8:36

Public Finance Management (Published 2016)

“Public Finance Management” is the compilation of modules developed by the Public Finance Department – Faculty of Public Finance, Academy of Finance (AOF) to answer the need for teaching and learning special subject matters in English. This compilation is designed for undergraduate students, especially for those who desire to work in the public finance field. It comprises five chapters providing basic knowledge as well as up to date information about public finance under the current financial management mechanism. “Public Finance Management” has been approved by the AOF’s Scientific and Training Board, and will be used as teaching materials of the AOF, and Training Board, and as reading references for scholars, management, and other readers interested in the topic.

“Public Finance Management” is compiled by a group of scholars and lecturers from the Public Finance Department - Faculty of Public Finance, AOF, including:

- Hoang Thi Thuy Nguyet, Assoc.Prof.Ph.D, Head of the Prof.Ph.D, Head of the Public Finance Department, AOF, Co-editor and Co-author of chapter 1.

- Pham Van Lien, Assoc.Prof.Ph.D, Vice Director of AOF, lecturer in the Public Finance Department, Co-editor and Co-author of chapter 2.

- Nguyen Truong Giang, Ph.D, Vice Director of the Public Expenditure Department, MOF, Co-author of chapter 1.

- Bui Tien Hanh, Ph.D, Vice Director of the Public Finance Department, AOF, Co-author of chapter 2 and author of chapter 5.

- Dao Thi Bich Hanh, Ph.D and Pham Thi Hoang Phuong, Ph.D, senior lecturers of the Public Finance Department, AOF, Co- authors of chapter 3.

- Pham Thi Lan Anh, M.A and Pham Thanh Ha, M.A, lecturers in the Public Finance Department, AOF, Co- authors of chapter 4.

- Pham Thi Lan Phuong, M.A, lecturers in the Foreign Languages Department, AOF, language editor.

- Tran Minh Thu, M.A, lecturers in the Foreign Languages Department, AOF, language editor.

MỤC LỤC

PREFACE

3

CHAPTER 1: AN OVERVIEW OF PUBLIC FINANCE  & PUBLIC FINANCE MANAGEMENT

7

1.1. INTRODUCTION OF PUBLIC SECTOR AND PUBLIC FINANCE

7

1.2. THE CLASSIFICATION OF PUBLIC FINANCE IN VIETNAM

15

1.2.1. Public finance classification by decentralization in correspondence with the government system

15

1.2.2. Classification of public finance by the purpose of fund

17

1.2.3. Classification of public finance by direct managing entity

23

1.3. DEFINITION OF PUBLIC FINANCE MANAGENT

25

1.4. OBJECTIVES OF PUBLIC FINANCE MANAGEMENT

27

1.4.1. Objectives of public finance management

29

1.5. CONTENT OF PUBLIC FINANCE MANAGEMENT

35

1.5.1. Revenue management

35

1.5.2. Spending management

36

1.5.3. Management of borrowings

37

1.6. MANAGEMENT PRINCIPLES OF THE STATE BUDGET

38

1.6.1. The principle of unity of the State Budget

39

1.6.3. The principle of anuality of the State Budget

40

1.6.4. The principle of specification of the State Budget

41

1.6.5. The principle of equilibrium of the State Budget

42

1.6.6. The principle of Performance of the State Budget

42

1.6.7. The principle of transparency of the State Budget

43

1.7. STATE BUDGET MANAGEMENT CYCLE

44

1.7.1. Preparation of state budget draft

44

1.7.3. Auditing and resettlement of state budget

49

CHAPTER 2: MANAGEMENT OF STATE BUDGET REVENUE

55

2.1. SOME GENERAL ISSUES OF STATE BUDGET REVENUE

57

2.1.1. The concept of State Budget Revenues

57

2.1.2. Characteristics of State Budget Revenues

57

2.1.3. Classification of State budget revenues

58

2.2. MANAGEMENT OF STATE BUDGET REVENUE

62

2.2.1. Prnciples of state budget revenue management

62

2.2.2. Estimating the State budget

64

2.2.3. State budget revenues execution

68

2.2.4. Blancing the State budget revenues

71

CHAPTER 3: PUBLIC EXPENDINGTURE MANAGEMENT

79

3.1. PUBLIC EXPENDITURE MANAGEMENT

82

3.1.1. What is Public Expenditure Management (PEM)

82

3.1.2. Aggregate fiscal discipline

82

3.1.3. Allocation efficiency

84

3.1.4. Operational efficiency

85

3.2. EXPENDITURE CLASSIFICATION

86

3.2.1. The importance of a good expenditure classification system

86

3.2.2. Different approaches to expenditure classification

87

3.2.3. Budget expenditure classification in VietNam

94

3.3. STATE BUDGE PREPARATION

95

3.4. BUDGET EXECUTION

98

3.4.1. At budget spending agencies

99

3.4.2. At State Treasury at different levels

100

3.4.3. At financial agencies

101

3.5. ACCOUNTING, SETTTLEMENT AND AUDIT

101

3.5.1. Accounting and settlement

101

3.5.2. Audit

103

CHAPTER 4: PUBLIC DEBT MANAGEMENT

119

4.1. DEFINITIONS OF PUBLIC DEBTS

121

4.2. CLASSIFICATION OF PUBLIC DEBTS

123

4.3. OBJECTIVES OF PUBLIC DEBTS MANAGEMENT

127

4.4. PRINCIPLES OF PUBLIC DEBTS MANAGEMENT

130

4.4.1. Scope of Debt Management

130

4.4.2. Coordination with monetary, fiscal, and financial sector policies

130

4.4.3. Transparency and Accountability

134

4.4.4. Institutional framework

138

4.4.5. Develoment and Maintenance of an Efficient market for Domestic Government Securities

140

4.5. DEBT MANAGEMENT STRATEGY

145

4.6. MEDIUM-TERM DEBT MANAGEMENT STRATEGY

148

4.6.1. Definition of a Medium-Term Debt Management Strategy

150

4.6.3. The fit MTDS with the macroeconomic framework

152

4.6.4. Developing an MTDS

152

4.7. DEBT SUSTAINABILITY ANALYSIS

155

4.7.1. Debt Burden Indicators

155

4.8. RISK MANAGEMENT

160

4.8.1. Risks Encountered in Public Debt Management

160

4.8.2. Principles of risk management

163

CHAPTER 5: MONITORING AND EVALUATION OF PUBLIC FINANCE MANAGEMENT

171

5.1. THEORETICAL ISSUES ABOUT MONITORING AND EVALUATION OF PUBLIC FINANCE MANAGEMENT

172

5.1.1. The concept of monitoring and evaluation public finance management

173

5.1.2. The objectives of monitoring and evaluation of public finance management

173

5.1.3. Indicators and tarets of monitoring and  and evaluation of public finance managemen

174

5.2. FRAMEWORK OF RESULTS-BASED MONITORING AND EVALUATION OF PUBLIC FINANCE MANAGEMENT

176

5.3. PUBLIC FINANCIAL MANAGEMENT FRAMEWORK MEASUREMENT FRAMEWORK

177

5.3.1. PEFA Indicators

178

5.3.2. Scoring methodology

198

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