国家公共财务管理：机构和宏观经济的思考_外文翻译.doc
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国家公共财务管理：机构和宏观经济的思考_外文翻译
Transparent public financial management at the subnational level requires institutions and processes that mirror those needed at the central government level, in order to generate better accountability and competition among different subnational governments, critical elements in ensuring good governance and efficiency of decentralized administrations. Further subnational debt also has implications for overall macroeconomic stability that concerns the central government. The key components are identified, with a particular focus on subnational debt monitoring and management.
Practical issues relating to effective public financial management ultimately govern whether or not there is good governance at the subnational level-hence the success or failure of different policy options. Although there is a growing literature on "fiscal rules" and subnational debt management, there has been less attention to the critical governance aspects of public financial management (although see Potter 1997, Momoniat,2001).Part of this neglect may be due to the presumption that decentralization, together with community-based decision making, would suffice in generating efficient and equitable spending decisions.
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。
Transparent public financial management at the subnational level requires institutions and processes that mirror those needed at the central government level, in order to generate better accountability and competition among different subnational governments, critical elements in ensuring good governance and efficiency of decentralized administrations. Further subnational debt also has implications for overall macroeconomic stability that concerns the central government. The key components are identified, with a particular focus on subnational debt monitoring and management.
Practical issues relating to effective public financial management ultimately govern whether or not there is good governance at the subnational level-hence the success or failure of different policy options. Although there is a growing literature on "fiscal rules" and subnational debt management, there has been less attention to the critical governance aspects of public financial management (although see Potter 1997, Momoniat,2001).Part of this neglect may be due to the presumption that decentralization, together with community-based decision making, would suffice in generating efficient and equitable spending decisions.
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。
