Public Financial Management Systems—Viet Nam - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Public Financial Management Systems—Viet Nam write by Asian Development Bank. This book was released on 2017-03-01. Public Financial Management Systems—Viet Nam available in PDF, EPUB and Kindle. This report documents Viet Nam’s financial management systems covering the areas of budgeting, funds flow, accounting and reporting, and auditing systems. It also provides insights into the quality of the country’s internal control systems, staffing resource capacity, and information technology structure. The publication aims to enhance the understanding of project teams and consultants on public financial management systems with the objective of improving the quality of financial management assessments during project preparation. High-quality financial management assessments support project implementation through the identification and mitigation of key fiduciary risks and the implementation of appropriate mitigating actions and reforms.
Public Financial Management Systems-Viet Nam
Public Financial Management Systems-Viet Nam - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Public Financial Management Systems-Viet Nam write by Asian Development Bank. This book was released on 2017-03. Public Financial Management Systems-Viet Nam available in PDF, EPUB and Kindle. This report documents Viet Nam's financial management systems covering the areas of budgeting, funds flow, accounting and reporting, and auditing systems. It also provides insights into the quality of the country's internal control systems, staffing resource capacity, and information technology structure. The publication aims to enhance the understanding of project teams and consultants on public financial management systems with the objective of improving the quality of financial management assessments during project preparation. High-quality financial management assessments support project implementation through the identification and mitigation of key fiduciary risks and the implementation of appropriate mitigating actions and reforms.
PEFA, Public Financial Management, and Good Governance
PEFA, Public Financial Management, and Good Governance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook PEFA, Public Financial Management, and Good Governance write by Jens Kromann Kristensen. This book was released on 2019-11-24. PEFA, Public Financial Management, and Good Governance available in PDF, EPUB and Kindle. This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Alternative Paths to Public Financial Management and Public Sector Reform
Alternative Paths to Public Financial Management and Public Sector Reform - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Alternative Paths to Public Financial Management and Public Sector Reform write by Sokbunthoeun So. This book was released on 2018-08-31. Alternative Paths to Public Financial Management and Public Sector Reform available in PDF, EPUB and Kindle. Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time. This edited volume helps address the “how†? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Vietnam Public Expenditure Review
Vietnam Public Expenditure Review - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Vietnam Public Expenditure Review write by World Bank Government of Vietnam. This book was released on 2017. Vietnam Public Expenditure Review available in PDF, EPUB and Kindle. Vietnam has experienced an impressive development transformation. The "Doi moi" course initiated in 1986 has successfully transformed the country from one of the poorest in the world to lower middle-income status. Average per capita incomes more than doubled from 2000 to 2014, placing Vietnam amongst the fastest growing developing economies with the most impressive poverty reduction record in the world. Robust economic growth was supported by sound macroeconomic and pro-growth expenditure policies. The previous phase of reforms has resulted in significant achievements in public financial management, including: (a) establishing and maintaining a system of aggregate and detailed fiscal controls, which are similar to those which many other countries use to maintain basic fiscal discipline; (b) implementing a wide-ranging decentralization of public finance, enhancing autonomy given to local governments as well as spending units, both administrative and public service delivery ones; (c) increasing fiscal transparency and accountability on the basis of mutual accountability between executive and legislative branches with the support of audit institutions and the judicial system.
