雜志介紹

Public Budgeting And Finance雜志介紹

《Public Budgeting And Finance》是一本以English為主的未開放獲取國際優(yōu)秀期刊，中文名稱公共預算和財政，本刊主要出版、報道領域的研究動態(tài)以及在該領域取得的各方面的經驗和科研成果，介紹該領域有關本專業(yè)的最新進展，探討行業(yè)發(fā)展的思路和方法，以促進學術信息交流，提高行業(yè)發(fā)展。該刊已被國際權威數(shù)據(jù)庫SCIE收錄，為該領域相關學科的發(fā)展起到了良好的推動作用，也得到了本專業(yè)人員的廣泛認可。該刊最新影響因子為0.9，最新CiteScore 指數(shù)為2.1。

英文介紹

Public Budgeting And Finance雜志英文介紹

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.