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商品詳細
Fundamentals of Public Budgeting and Finance. 2nd ed. 公共予算編成・財政の基礎 第2版
・ISBN 978-3-031-53673-1 paper EUR 99.99
￥26,726.- (税込) ※（※）価格はご注文時の参考価格となります。
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| 著者・編者 | Khan, Aman, |
|---|---|
| 出版社 | (Palgrave Macmillan, UK) |
| 出版年月 | 2024.07 |
| ページ数 | 514 pp. |
| 言語 | ENG |
| ニュース番号 | ＜726-303＞ |
解説
Budgeting is arguably the single most important function in government. Every year governments spend considerable sums on expenditure programs and activities, as well as time preparing and executing the budget. It is therefore crucial that anyone interested in a career in public administration has a fundamental grasp of these basics.
This second edition textbook integrates theory and practice of public budgeting into a single volume. The first part introduces the background to budgeting, focusing especially on taxation, government expenditure and revenue. The second part focuses on budgeting basics, in particular operating and capital budget. The final part deals with budgeting tools, especially those related to capital rationing, budget forecasting, and analyzing government revenue and expenditure.
Written in a concise and easy to understand manner, this book captures the multidimensional nature of public budgeting that both students and practitioners will find useful. This second edition has been fully revised and updated, as well as expanded to include new material and exercises. It will appeal to all those studying public administration, financial management and public budgeting.