The Role of the Fiscal Discipline in Public Finance Management in Developing Countries

Golib Kholjigitov
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Abstract

Public financial management plays key role in is very important for developing, transitional and poor countries for several reasons. First, these countries need large financial resources to finance the growth, physical infrastructure, social and other public services. Secondly, limited resources require public finance management system to be efficient, disciplined, transparent, independent and accountable. Finally, public finance system holds together the whole system of government agencies with their programs and objectives which are usually tied to the economic development strategy of the country; therefore its failure may lead to the failure of the whole system and thus spark social tensions and upheavals.
财政纪律在发展中国家公共财政管理中的作用
公共财政管理在发展中国家、转型期国家和贫穷国家中发挥着关键作用,原因有几点。首先,这些国家需要大量的财政资源来为经济增长、基础设施、社会和其他公共服务提供资金。其次,有限的资源要求公共财政管理制度高效、有纪律、透明、独立和负责。最后,公共财政系统将整个政府机构系统及其计划和目标结合在一起,这些计划和目标通常与国家的经济发展战略有关;因此,它的失败可能导致整个系统的失败,从而引发社会紧张和动荡。
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