| 000 | 00000cam u2200205 a 4500 | |
| 001 | 000045891855 | |
| 005 | 20170102165310 | |
| 008 | 170102s2014 cau b 001 0 eng | |
| 020 | ▼a 9781118509326 (hardback) | |
| 020 | ▼a 1118509323 (hardback) | |
| 020 | ▼a 9781118913116 (paper) | |
| 020 | ▼a 1118913116 (paper) | |
| 035 | ▼a (KERIS)BIB000013626758 | |
| 040 | ▼a 211004 ▼c 244002 ▼d 244002 | |
| 082 | 0 0 | ▼a 352.4/80973 ▼2 23 |
| 084 | ▼a 352.480973 ▼2 DDCK | |
| 090 | ▼a 352.480973 ▼b W739p | |
| 100 | 1 | ▼a Willoughby, Katherine G., ▼d 1958-. |
| 245 | 1 0 | ▼a Public budgeting in context : ▼b structure, law, reform and results / ▼c Katherine G. Willoughby. |
| 260 | ▼a San Francisco : ▼b Jossey-Bass, ▼c c2014. | |
| 300 | ▼a 428 p. ; ▼c 24 cm. | |
| 490 | 1 | ▼a Bryson series in public & NP management |
| 504 | ▼a Includes bibliographical references and index. | |
| 650 | 0 | ▼a Budget ▼z United States. |
| 650 | 0 | ▼a Budget ▼z United States ▼x States. |
| 650 | 0 | ▼a Finance, Public ▼z United States. |
| 830 | 0 | ▼a Bryson series in public and NP management. |
소장정보
| No. | 소장처 | 청구기호 | 등록번호 | 도서상태 | 반납예정일 | 예약 | 서비스 |
|---|---|---|---|---|---|---|---|
| No. 1 | 소장처 세종학술정보원/사회과학실(4층)/ | 청구기호 352.480973 W739p | 등록번호 151333410 | 도서상태 대출가능 | 반납예정일 | 예약 | 서비스 |
컨텐츠정보
목차
Preface xiii
Acknowledgments xvii
About the Author xix
O N E Overview of Modern Public Budgeting 1
What Is a Budget? 3
Macro- and Micro-Budgeting 7
Public and Private Budgeting 8
The Role and Size of Government 10
Modeling the Budgetary Process 13
Budget Principles 20
Conclusion 21
Discussion Questions 22
Notes 22
References 23
TWO Budget Foundations in Selected Countries 25
Developing Versus Industrialized Countries 26
Comparing Budgeting Systems 32
Conclusion 56
Discussion Questions 57
Notes 57
References 61
T H R E E Budget Law and History of the US Federal Government 65
Early Budgeting 66
An Executive Budget Process Is Born 69
Congress Strives for Credibility 73
Budget Balance and Management Improvement 76
Then and Now, Budget Numbers 82
Adherence to Rule of Law 86
Conclusion 87
Discussion Questions 88
Notes 89
References 91
F O U R Budget Foundations in US States 95
The Fiscal Landscape of States: Two Centuries of Growth 96
Legal Foundations for State Budgeting 98
Credit Ratings, GASB Standards, and Professional Guidelines 117
Conclusion 122
Discussion Questions 123
Notes 123
References 126
F I V E Budget Foundations in US Local Governments 129
The Multiplicity and Responsibilities of Local Governments 130
Local Government Powers 134
Local Government Fiscal Stress and Bankruptcy 143
Conclusion 149
Discussion Questions 150
Notes 151
References 152
S I X Executive Leadership and the Budget Agenda 155
Presidential versus Parliamentary Systems 156
Strategic Planning and the Budget Process 158
Public Leadership: Generating a Budget Plan 159
Executive Leadership in Parliamentary Systems 160
US Presidential Leadership and Budgeting 162
Presidential Job Performance 167
State Executive Leadership and Budgeting 169
US Local Leadership 182
Leadership in a Strong Mayor City Government 185
Conclusion 190
Discussion Questions 191
Notes 192
References 193
S E V E N Budget Powers of the Legislative Branch 197
Measuring Legislative Powers in the Budgetary Process 198
Legislative Budgeting in Select Governments 206
Legislative Reform 224
Conclusion 225
Discussion Questions 225
Notes 226
References 228
E I G H T Public Budgeting and the Courts: Judicial Influence on Economies and Budgets 231
The Judiciary and the Economy 232
Courts and Public Policy 233
The Judiciary and the Budget 240
Judges, Courts, and Corruption 245
Conclusion 260
Discussion Questions 261
Notes 261
References 263
N I N E The Bureaucracy, Citizens, the Media, and Public Budgets 267
The Budget-Maximizing Bureaucrat 268
Budget Execution Practices 271
Citizens and Budgets 281
Citizen Participation in US State Budgeting 287
The Media and Public Budgets 290
Conclusion 295
Discussion Questions 295
Notes 296
References 298
T E N Budget Mechanics and Reforms 303
Budget Types 304
Budget Cycles and Timelines 309
Best Practices 315
Budget Reforms 320
Conclusion 335
Discussion Questions 335
Notes 336
References 338
E L E V E N Funding with Taxes and Other Revenues 341
Equity 343
Efficiency 345
Adequacy 347
Transparency 348
Collectability 351
Taxes in the United States and Guatemala 358
Intergovernmental Revenues 366
Conclusion 373
Discussion Questions 373
Notes 374
References 375
TWELVE The Results of Government Spending 379
Human Rights Budget Work 380
Government Presence and Prosperity 384
Government Spending by Function 386
Social Indicators: Quality of Life 386
Country Competitiveness 391
Budget Reform in Italy 399
Health Care in Italy: Changing Budget Orientation 404
Budget Institutions, Reform, and Results 408
Conclusion 410
Discussion Questions 411
Notes 412
References 412
List of Abbreviations and Acronyms 415
Index 421
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