Cover -- Zum Inhalt / Zu den Autoren -- Titel -- Vorwort -- Inhaltsübersicht -- Inhaltsverzeichnis -- Verzeichnis der Abbildungen -- Verzeichnis der Abkürzungen -- Erster Abschnitt Grundlagen, Grundprinzipien und Bestandteile der Finanzwirtschaft -- A. Grundlagen der Finanzwirtschaft -- I....

This paper aims to clarify possible systemic bottlenecks to the introduction of advanced PFM reforms in the SEE countries. It relates key fiscal developments to PFM reform processes over the last 15 years. PFM reform strategies must be realistic, with clear objectives and timetables, and with...

Treasury systems enable governments to prepare financial plans, implement annual budgets, handle cash resources, provide fiscal accounts, and ensure control and accountability. The design of these systems varies considerably across countries, reflecting differences in priorities, country...

Kazakhstan’s government has established a comprehensive and efficient treasury system for government revenues and expenditures, and introduced a state-of-the-art government financial management information system. Kazakhstan is among the leading BRO (Baltics, Russia, and other Former Soviet...