Public Budgeting And Finance

Journal Title：Public Budgeting And Finance

Public Budgeting and Finance is a discipline focused on public sector financial management, which involves how governments raise, allocate, and use funds to achieve public goals. This discipline is crucial for ensuring the effective utilization of government resources, promoting economic stability and growth, and maximizing social welfare. Public budget and financial management not only include the preparation and implementation of budgets, but also involve multiple aspects such as tax policies, debt management, fiscal policies, and government accounting. The process of public budgeting usually begins with the formulation of budget proposals, which are typically the responsibility of the government's administrative department. The budget proposal needs to provide a detailed explanation of the government's revenue and expenditure plan for the next fiscal year. This proposal is subsequently submitted to the legislative body for review and approval. In the process of budget preparation, detailed financial analysis is required, including forecasting of economic conditions, cost-benefit analysis of different policy options, and assessment of potential risks.

Another key aspect of public budgeting and financial management is to ensure transparency and accountability. This means that the government's fiscal activities need to be open to the public so that citizens and stakeholders can supervise how the government uses public funds. This is usually achieved through the release of public budget documents, public hearings, and media coverage. Tax policy is a core component of public budgeting and fiscal management, which determines the source of government revenue. The design of tax policies needs to balance fairness, efficiency, and simplicity, while considering their impact on economic growth. The management of tax revenue includes ensuring fair collection of taxes, cracking down on tax evasion and avoidance, and optimizing the tax structure.

《公共預(yù)算和財(cái)政》是一門(mén)專(zhuān)注于公共部門(mén)財(cái)政管理的學(xué)科，它涉及政府如何籌集、分配和使用資金來(lái)實(shí)現(xiàn)公共目標(biāo)。這門(mén)學(xué)科對(duì)于確保政府資源的有效利用、促進(jìn)經(jīng)濟(jì)穩(wěn)定和增長(zhǎng)、以及實(shí)現(xiàn)社會(huì)福利最大化至關(guān)重要。公共預(yù)算和財(cái)政管理不僅包括預(yù)算的編制和執(zhí)行，還涉及稅收政策、債務(wù)管理、財(cái)政政策和政府會(huì)計(jì)等多個(gè)方面。公共預(yù)算過(guò)程通常開(kāi)始于預(yù)算提案的制定，這通常由政府的行政部門(mén)負(fù)責(zé)。預(yù)算提案需要詳細(xì)說(shuō)明政府在下一個(gè)財(cái)政年度的收入和支出計(jì)劃。這個(gè)提案隨后提交給立法機(jī)構(gòu)進(jìn)行審議和批準(zhǔn)。在預(yù)算編制過(guò)程中，需要進(jìn)行詳盡的財(cái)政分析，包括對(duì)經(jīng)濟(jì)狀況的預(yù)測(cè)、對(duì)不同政策選項(xiàng)的成本效益分析，以及對(duì)潛在風(fēng)險(xiǎn)的評(píng)估。

公共預(yù)算和財(cái)政管理的另一個(gè)關(guān)鍵方面是確保透明度和問(wèn)責(zé)制。這意味著政府的財(cái)政活動(dòng)需要對(duì)公眾開(kāi)放，以便公民和利益相關(guān)者可以監(jiān)督政府如何使用公共資金。這通常通過(guò)公共預(yù)算文件的發(fā)布、公共聽(tīng)證會(huì)和媒體報(bào)導(dǎo)來(lái)實(shí)現(xiàn)。稅收政策是公共預(yù)算和財(cái)政管理的核心組成部分，它決定了政府的收入來(lái)源。稅收政策的設(shè)計(jì)需要平衡公平性、效率和簡(jiǎn)便性，同時(shí)考慮到對(duì)經(jīng)濟(jì)增長(zhǎng)的影響。稅收收入的管理包括確保稅收的公平征收、打擊逃稅和避稅行為，以及優(yōu)化稅收結(jié)構(gòu)。

Public Budgeting And Finance由Wiley-Blackwell出版商出版，收稿方向涵蓋PUBLIC ADMINISTRATION全領(lǐng)域，平均審稿速度 ，影響因子指數(shù)0.9，該期刊近期沒(méi)有被列入國(guó)際期刊預(yù)警名單，廣大學(xué)者值得一試。