This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this se...This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this sector in the process of sustainable growth. The contribution of these indicators in sustainable development, notably public expenditures, debt servicing or public debt and fiscal revenue is determined by using the Stoehastie Frontier Analysis approach （SFA）. A significant connection between public expenditures, debt servicing and sustainable growth ratio is established by the model studied. The research results show an encouraging but low level of efficiency in State financial management policy. Thus, in order to avoid a sovereign debt crisis that developed countries of Europe are facing these current days, some efforts must continue to be done not only to control the public debt, but also for a better allowance of public expenditures and a good collection of State revenue.展开更多
This paper generalizes the definition and its scope of large scale activity based on its current practice and supervision system in China, makes risk analysis during activities, and puts forward proposals on carrying ...This paper generalizes the definition and its scope of large scale activity based on its current practice and supervision system in China, makes risk analysis during activities, and puts forward proposals on carrying out relevant standardization works after discussions about the actuality and prospect of social security on large scale activities in China.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
文摘This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this sector in the process of sustainable growth. The contribution of these indicators in sustainable development, notably public expenditures, debt servicing or public debt and fiscal revenue is determined by using the Stoehastie Frontier Analysis approach （SFA）. A significant connection between public expenditures, debt servicing and sustainable growth ratio is established by the model studied. The research results show an encouraging but low level of efficiency in State financial management policy. Thus, in order to avoid a sovereign debt crisis that developed countries of Europe are facing these current days, some efforts must continue to be done not only to control the public debt, but also for a better allowance of public expenditures and a good collection of State revenue.
文摘This paper generalizes the definition and its scope of large scale activity based on its current practice and supervision system in China, makes risk analysis during activities, and puts forward proposals on carrying out relevant standardization works after discussions about the actuality and prospect of social security on large scale activities in China.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
