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.

《公共预算和财政》是一门专注于公共部门财政管理的学科，它涉及政府如何筹集、分配和使用资金来实现公共目标。这门学科对于确保政府资源的有效利用、促进经济稳定和增长、以及实现社会福利最大化至关重要。公共预算和财政管理不仅包括预算的编制和执行，还涉及税收政策、债务管理、财政政策和政府会计等多个方面。公共预算过程通常开始于预算提案的制定，这通常由政府的行政部门负责。预算提案需要详细说明政府在下一个财政年度的收入和支出计划。这个提案随后提交给立法机构进行审议和批准。在预算编制过程中，需要进行详尽的财政分析，包括对经济状况的预测、对不同政策选项的成本效益分析，以及对潜在风险的评估。

公共预算和财政管理的另一个关键方面是确保透明度和问责制。这意味着政府的财政活动需要对公众开放，以便公民和利益相关者可以监督政府如何使用公共资金。这通常通过公共预算文件的发布、公共听证会和媒体报导来实现。税收政策是公共预算和财政管理的核心组成部分，它决定了政府的收入来源。税收政策的设计需要平衡公平性、效率和简便性，同时考虑到对经济增长的影响。税收收入的管理包括确保税收的公平征收、打击逃税和避税行为，以及优化税收结构。

Public Budgeting And Finance由Wiley-Blackwell出版商出版，收稿方向涵盖PUBLIC ADMINISTRATION全领域，平均审稿速度 ，影响因子指数0.9，该期刊近期没有被列入国际期刊预警名单，广大学者值得一试。