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Capital Management and Budgeting in the Public Sector最新文献

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Capital Management and Budgeting in Taiwan 台湾的资本管理与预算
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH012
Wei-Jie Liao, Nai‐Ling Kuo
{"title":"Capital Management and Budgeting in Taiwan","authors":"Wei-Jie Liao, Nai‐Ling Kuo","doi":"10.4018/978-1-5225-7329-6.CH012","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH012","url":null,"abstract":"In this chapter, the authors provide an overview of Taiwan's public infrastructure system using the recommended normative framework presented in Chapter 1. In general, most of Taiwan's practices fit the requirements suggested in Chapter 1. However, there are still rooms for improvements in prioritization, debt affordability analysis, and infrastructure maintenance. In addition, the build-operate-transfer (BOT) model and the so-called “Mosquito Buildings” also feature Taiwan's capital management and budgeting process and are discussed in this chapter. Nowadays, Taiwanese governments place much emphasis on disaster prevention, environmental protection, and renewable energy. These new trends may also affect Taiwan's capital management and budgeting process.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114884597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Public Capital Budgeting and Management Process in Russia 俄罗斯公共资本预算与管理过程
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH006
N. Ermasova, Polina Ermasova
{"title":"Public Capital Budgeting and Management Process in Russia","authors":"N. Ermasova, Polina Ermasova","doi":"10.4018/978-1-5225-7329-6.CH006","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH006","url":null,"abstract":"This chapter provides a case study from Russia regarding public capital budgeting and management at the federal, state, and local levels. This chapter presents an analysis of four main components of Russian capital budgeting system including (1) long-term public capital planning, (2) annual public budgeting and financing, (3) project execution, and (4) public infrastructure evaluation. This research explains the general challenges of capital budgeting process after the several decades of financial and budget reforms. This chapter presents the structure and classification of the capital budget as well as recent trends in capital expenditure levels in Russia. The authors review the capital resource allocations across sectors based on investment needs and national priorities in Russia. The chapter explains public investment management processes and presents recommendations to improve the efficiency of public capital budgeting in Russia.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126346912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Public Capital Budgeting and Management Process in Moldova 摩尔多瓦公共资本预算和管理进程
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH007
Erica Ceka
{"title":"Public Capital Budgeting and Management Process in Moldova","authors":"Erica Ceka","doi":"10.4018/978-1-5225-7329-6.CH007","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH007","url":null,"abstract":"As Moldova works toward building democracy and sustainable development, it is focusing its attention on increasing the effectiveness of public capital investment management. The chapter summarizes the current legal framework and practices in the field of capital management and budgeting in Moldova and compares the processes with a normative framework for effective capital investment management, focusing on capital planning, capital financial management, capital project execution and management, and public infrastructure maintenance. The analysis demonstrates that the public capital management and budgeting process in Moldova at the level of planning, allocation, and implementation of capital budgets falls short of its potential. The case reveals that despite a promising budgetary reform and comprehensive legal framework, the process of capital budgeting and management in Moldova remains ineffective due to institutional, economic, and political constraints.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133448863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Capital Management and Budgeting Processes in Albania 阿尔巴尼亚的资本管理和预算程序
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH008
Jane Beckett-Camarata
{"title":"Capital Management and Budgeting Processes in Albania","authors":"Jane Beckett-Camarata","doi":"10.4018/978-1-5225-7329-6.CH008","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH008","url":null,"abstract":"This chapter investigates, analyzes, and compares capital management and budgeting processes in Albania and the implications for road and highway infrastructure investment. It is a case study of Albania's capital management and budgeting processes seen through the framework of the Srithongrung, Yusuf, and Kriz normative model. The analysis and insights derived suggest a mixed picture of the contribution that the current capital management and budgeting processes make on the country's capital investment and its economic growth and development. Albania's capital management and budgeting processes are not consistent with the normative framework as follows: (1) the fragmentation and political involvement in capital improvement planning (CIP), (2) forecasting bias and fragmentation in the forecasting process resulting in misalignment and lack of prioritizing new capital investments, (3) shortcomings in the capital financing strategies stemming from court decisions and weak budgetary controls, (4) centralized execution and project management in monitoring highways maintenance.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123804308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Thai Public Capital Budget and Management Process 泰国公共资本预算和管理程序
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH010
Arwiphawee Srithongrung, Kenneth A. Kriz
{"title":"Thai Public Capital Budget and Management Process","authors":"Arwiphawee Srithongrung, Kenneth A. Kriz","doi":"10.4018/978-1-5225-7329-6.CH010","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH010","url":null,"abstract":"This chapter describes the public capital budgeting process in Thailand. Public infrastructure is very centralized; local governments do not play a large role in public infrastructure investment. The country's long-term physical planning is fragmented and lacks an effective long-term fiscal planning. The budget process is dominated by senior civil servants in the Bureau of the Budget, the Ministry of Finance, Bank of Thailand, and the National Economic and Social Development Board. Expensive projects financed by long-term debt bypass the budget process, and as a result, a comprehensive list of annually approved projects is unavailable to the public. This leads to public investment being driven almost entirely by debt capacity. Because of these factors, Thai governments have invested too little in public infrastructure, and the infrastructure investment is uneven across sectors.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131571325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Case of Public Capital Budgeting and Management Process in Germany 德国公共资本预算与管理过程案例
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH003
N. Ermasova
{"title":"The Case of Public Capital Budgeting and Management Process in Germany","authors":"N. Ermasova","doi":"10.4018/978-1-5225-7329-6.CH003","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH003","url":null,"abstract":"This chapter presents an analysis of four main components of the German capital budgeting system including (1) long-term public capital planning, (2) annual public budgeting and financing, (3) project execution, and (4) public infrastructure evaluation. Germany provides good conditions for capital investments. This chapter explains main reasons for it: institutional framework, healthy public finance, structural reform, and special investment and redemption fund that gave a boost to investments in infrastructure. This case describes the capital budgeting process in Germany and explains the recent trends of public capital investments.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124907297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Capital Budgeting, Infrastructure, and Capital Investment in the Republic of Uzbekistan 乌兹别克斯坦共和国的资本预算、基础设施和资本投资
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH004
Tatyana Guzman
{"title":"Capital Budgeting, Infrastructure, and Capital Investment in the Republic of Uzbekistan","authors":"Tatyana Guzman","doi":"10.4018/978-1-5225-7329-6.CH004","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH004","url":null,"abstract":"This chapter offers a macro-level review of the capital budgeting process and practices, capital investment projects, and capital funding in the post-Soviet Republic of Uzbekistan. The chapter discusses some of the major challenges related to capital investment and capital budgeting that Uzbekistan faced after the collapse of the Soviet Union, how the country has overcome some of these challenges in 27 years of independence, and what issues remain unresolved. The chapter additionally describes the most sizeable and impactful recent capital investment projects and the role government played in their financing. Finally, the chapter provides a comparison between capital budgeting practices in Uzbekistan, some post-Soviet republics, and the United States.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116872531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Infrastructure Development in Burkina Faso 布基纳法索的基础设施发展
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH009
Kouliga Koala, Joshua Steinfeld
{"title":"Infrastructure Development in Burkina Faso","authors":"Kouliga Koala, Joshua Steinfeld","doi":"10.4018/978-1-5225-7329-6.CH009","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH009","url":null,"abstract":"In Burkina Faso, the public capital management and budgeting framework is the MTEF. The budgeting method is the PBB. While Burkina has a budgeting framework and method, it is not clear how effectively they work when it comes to capital budgeting for infrastructure development, unlike developed countries where the framework and method are completely developed and clearly laid out. It is important to understand how Burkina integrates components of a normative framework such as long-term public capital planning, capital budgeting and financial management, centralized execution and project management, and infrastructure maintenance. The chapter focuses on providing a comparison of capital budgeting in Burkina and the normative framework. Exploring the literature and government documents, the authors show that Burkina theoretically addresses some of the elements of the normative components while practically, the country's use of most elements is weak and non-existent. The unique factors that inhibit the normative framework are highlighted and ten recommendations are provided.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122057652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Capital Budgeting and Public Investment Projects in Ukraine 乌克兰的资本预算和公共投资项目
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH005
Olha Krupa
{"title":"Capital Budgeting and Public Investment Projects in Ukraine","authors":"Olha Krupa","doi":"10.4018/978-1-5225-7329-6.CH005","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH005","url":null,"abstract":"This chapter discusses the budget process for public capital investments in Ukraine, presents controversies in the current process, and offers several avenues for improvement. In doing so, the author provides a description of the country's normative capital public budgeting framework, presents the institutional setup, and tracks Ukraine's public capital expenditure trends for nearly three decades (1991-2016). The study then discusses implementation, audit, and performance issues in Ukraine's public capital expenditure management and provides recommendations. Because of the country's limited fiscal capacity as compared to its massive infrastructure needs, the author posits that Ukraine can no longer afford to delay or ignore its most pressing public capital investment needs. Because the current list of capital investment proposals is underfunded and too long, the author suggests that the government focuses on finishing strategic, high-priority public projects, while other capital spending proposals target private sector financing once it becomes more readily available.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126914100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Capital Management and Budgeting Practices in Republic of Korea 大韩民国的资本管理和预算实务
Capital Management and Budgeting in the Public Sector Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7329-6.CH011
Jiseul Kim
{"title":"Capital Management and Budgeting Practices in Republic of Korea","authors":"Jiseul Kim","doi":"10.4018/978-1-5225-7329-6.CH011","DOIUrl":"https://doi.org/10.4018/978-1-5225-7329-6.CH011","url":null,"abstract":"The author aims to provide a comprehensive understanding about the current capital management and budgeting practices (CMBP) in the Republic of Korea (hereafter Korea). The book chapter starts with description of the importance of public capital assets and several issues of the current infrastructure system. It then provides the background of Korea's public infrastructure, political regime, and government institutions. Based on the suggested normative framework, the author specifically describes the four major components of CMBP: capital planning, capital budgeting and financial management, centralized execution and project management, infrastructure maintenance. Following the analysis of the current CMBP practices, some of reform ideas are discussed in the conclusion.","PeriodicalId":407434,"journal":{"name":"Capital Management and Budgeting in the Public Sector","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124570288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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