Public Budgeting And Finance

Public Budgeting and Finance is a discipline focused on public sector financial management, which involves how governments raise, allocate, and use funds to achieve public goals. This discipline is crucial for ensuring the effective utilization of government resources, promoting economic stability and growth, and maximizing social welfare. Public budget and financial management not only include the preparation and implementation of budgets, but also involve multiple aspects such as tax policies, debt management, fiscal policies, and government accounting. The process of public budgeting usually begins with the formulation of budget proposals, which are typically the responsibility of the government's administrative department. The budget proposal needs to provide a detailed explanation of the government's revenue and expenditure plan for the next fiscal year. This proposal is subsequently submitted to the legislative body for review and approval. In the process of budget preparation, detailed financial analysis is required, including forecasting of economic conditions, cost-benefit analysis of different policy options, and assessment of potential risks.

Another key aspect of public budgeting and financial management is to ensure transparency and accountability. This means that the government's fiscal activities need to be open to the public so that citizens and stakeholders can supervise how the government uses public funds. This is usually achieved through the release of public budget documents, public hearings, and media coverage. Tax policy is a core component of public budgeting and fiscal management, which determines the source of government revenue. The design of tax policies needs to balance fairness, efficiency, and simplicity, while considering their impact on economic growth. The management of tax revenue includes ensuring fair collection of taxes, cracking down on tax evasion and avoidance, and optimizing the tax structure.

《Public Budgeting And Finance》是一本由Wiley-Blackwell出版商出版的专业期刊，该刊已被国际权威数据库SCIE收录。在JCR（Journal Citation Reports）分区等级为Q4。旨在及时、准确、全面地报道国内外在该领域取得的最新研究成果、工作进展及学术动态、技术革新等，促进学术交流，鼓励学术创新。2023年影响因子为0.9，平均审稿速度 。