Accountability in Public Expenditures in Latin America and the Caribbean pdf epub mobi txt 电子书 下载 2026

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出版者:

作者:Ladipo, Omowunmi/ Sanchez, Alfonso/ Sopher, Jamil

出品人:

页数:128

译者:

出版时间:2009-6

价格:$ 28.25

装帧:

isbn号码:9780821379844

丛书系列:

图书标签:

• 公共支出
• 问责制
• 拉丁美洲
• 加勒比地区
• 公共财政
• 政府透明度
• 公共管理
• 发展经济学
• 政治经济学
• 腐败治理

Public Finance and Governance in Latin America: Fostering Efficiency and Transparency This volume delves into the critical nexus of public finance management and democratic governance within Latin America and the Caribbean. It offers a nuanced exploration of how sound fiscal policies and robust accountability mechanisms are instrumental in achieving sustainable development, enhancing public service delivery, and strengthening institutional legitimacy across the region. The book begins by examining the evolving landscape of public expenditure in Latin America and the Caribbean, highlighting the persistent challenges and emerging opportunities in managing public resources effectively. It analyzes the diverse fiscal structures and revenue generation patterns, scrutinizing their impact on the capacity of governments to fund essential services and development initiatives. Emphasis is placed on understanding the historical context of fiscal policymaking, including the legacies of economic crises, structural adjustment programs, and the ongoing pursuit of fiscal stability and sustainability. The intricate interplay between macroeconomic stability and fiscal prudence is thoroughly investigated, underscoring how well-managed public finances contribute to a more predictable and attractive investment climate. A significant portion of the work is dedicated to the various instruments and practices employed in the budgeting and expenditure process. It dissects the stages of budget formulation, execution, and control, identifying best practices and common pitfalls. The volume critically evaluates different budgeting methodologies, from traditional line-item budgeting to more performance-oriented and program-based approaches, assessing their effectiveness in aligning public spending with strategic policy objectives. The challenges of budget rigidities, uncontrolled spending, and the timely and efficient execution of public investment projects are explored in depth. Furthermore, the book scrutinizes the role of legislative oversight and parliamentary scrutiny in the budgetary process, examining the extent to which these institutions contribute to fiscal discipline and accountability. Transparency in public finance is presented as a cornerstone of good governance. The volume investigates various mechanisms for enhancing public access to fiscal information, including the publication of budget documents, expenditure reports, and audit findings. It explores the role of civil society organizations, media, and citizen participation in demanding greater transparency and holding governments accountable for their financial decisions. The potential and limitations of open government initiatives, data visualization tools, and participatory budgeting processes are critically assessed. The book argues that increased transparency not only fosters public trust but also deters corruption and improves the quality of public services by enabling informed public scrutiny. Central to the discussion is the concept of accountability in public expenditures. The volume systematically examines different forms of accountability, including political, administrative, and financial accountability. It explores the institutional frameworks and legal mechanisms designed to ensure that public officials are answerable for their actions and decisions regarding the use of public funds. The role of independent audit institutions, supreme audit institutions (SAO), and their capacity to conduct thorough and impartial audits of government accounts is analyzed. The effectiveness of sanctions and remedies for fiscal misconduct and mismanagement is also critically reviewed. The book highlights the importance of a strong rule of law and an independent judiciary in enforcing accountability and ensuring that public funds are used for their intended purposes. The volume further investigates the challenges and opportunities in combating corruption within public financial management. It examines the various channels through which corruption can infiltrate public expenditure cycles, from procurement processes to the distribution of social benefits. The effectiveness of anti-corruption strategies, including the implementation of integrity pacts, whistleblower protection mechanisms, and asset declaration requirements for public officials, is evaluated. The book underscores the need for a holistic approach that combines preventive measures, robust enforcement, and international cooperation to address the pervasive issue of corruption in the region. The book also addresses the specific challenges related to the management of public debt and contingent liabilities. It analyzes the implications of external and domestic debt for fiscal sustainability and economic stability in Latin America and the Caribbean. The importance of prudent debt management strategies, including timely debt servicing, transparent reporting, and the avoidance of excessive borrowing, is emphasized. The volume also examines the growing phenomenon of contingent liabilities, such as state-owned enterprise debt and public-private partnership commitments, and their potential to strain public finances. Finally, the volume synthesizes the findings and proposes concrete recommendations for strengthening public finance management and accountability in Latin America and the Caribbean. It advocates for a comprehensive reform agenda that encompasses improvements in budgeting and expenditure management, enhanced transparency and citizen participation, strengthened oversight institutions, and effective anti-corruption measures. The book concludes by emphasizing that achieving fiscal responsibility and effective accountability is an ongoing process that requires sustained political will, institutional capacity building, and broad societal engagement. It positions good public finance management not merely as a technical exercise but as a fundamental pillar of democratic governance and sustainable development in the region.

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