Traditionally, economics training in public finances has focused more on tax than expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. Thus, many economists participating in their first IMF mission may have relatively little experience of practical issues in public expenditure management; typically, they face questions that are more about accounting and institutional structures than economic theory or policy.
For many years, the IMF"s Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries-the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies.
Following the preparation of an internal document for training and guidance purposes in early 1998, it was suggested that this document might be made more widely available to the public. This publication is thus intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management. Это и многое другое вы найдете в книге Guidelines for Public Expenditure Management (Manuals & Guides) (Barry H. Potter, Jack Diamond)