G2TT
来源类型Working and discussion papers
规范类型工作论文
Linking public financial management dimensions to development priorities
Bryn Welham; Philipp Krause and Edward Hedger
发表日期2013
出版年2013
语种英语
概述This paper outlines theoretical and empirical links between public financial management (PFM) functions and development objectives in the context of very low capacity environments. It outlines a list of possible capacity substitution and supplementation options that...
摘要

Public financial management reform programmes are often designed to address a perceived ‘gap’ between best and current practice in developing countries. However, the available capacity in developing countries is often far from sufficient to effectively implement and maintain best practice reforms. In some environments this capacity deficit may be unlikely to change for the foreseeable future.

This paper discusses two issues. Firstly, a review of the theoretical and empirical links between PFM functions and specific development outcomes so that reformers might consider prioritising reforms based on the outcomes they wish to achieve.  Secondly it reviews a range of capacity substitution and capacity supplementation options that might be appropriate in situations of prolonged or permanent low capacity.

主题fragile states ; governance ; public finance
URLhttps://www.odi.org/publications/7439-linking-public-financial-management-dimensions-development-priorities
来源智库Overseas Development Institute (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/508398
推荐引用方式
GB/T 7714
Bryn Welham,Philipp Krause and Edward Hedger. Linking public financial management dimensions to development priorities. 2013.
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