国家公共财务管理：机构和宏观经济的思考 -------外文翻译.doc

ramework (World Bank, 2001). However, there is increasing evidence that weak or absent public financial management functions and institutions are likely to negate any advantages that might be inherent in bringing public services "closer" to local communities.
The underpinnings of public financial management relate to the basic institutional and procedural elements that might be enshrined in a constitution, or higher level laws on the budget, or laws or agreements governing subnational operations or levels of indebtedness. In some countries, such as South Africa, where the process has been nicely sequenced, there is a set of consistent and well designed legislation covering all the areas mentioned above.
In order for any level of government to take responsibility for its actions, there must be clarity in its functions, its mechanisms for appropriating funds and prioritizing and authorizing spending, and ensuring that the spending is actually carried out and accounted for. Another critical aspect relates to timely and accurate reporting to the respective legislature and any higher levels of administration. In short, questions would need to be posed concerning the transparency and account

中央政府在透明的公共财政管理过程中，需要地方一级机构的配合，这反映了其职能的需要，同时为了能和地方政府创造更好的下放管理效率，确保良好的问责制和竞争机制是关键因素。此外国家债务这样一因素对整个宏观经济稳定有着影响，中央政府要特别关注国内债务的监测和管理。
在实际问题上，地方一级有是否有良好的最终有效的公共财务管理治理取决于成功或失败的不同政策选择。虽然有一系列有关地方财务和“财务规则”的文献表明已经出现不太重视公共财务管理的重要治理方面的情况（见波特1997年，月夜，2001）。这一疏忽部分原因可能是由于权力下放，以及以社区为基础的产生有效和公平的支出决策所导致的。