期刊簡介預(yù)計審稿時間：

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.

《公共預(yù)算和財政》是一門專注于公共部門財政管理的學(xué)科，它涉及政府如何籌集、分配和使用資金來實現(xiàn)公共目標(biāo)。這門學(xué)科對于確保政府資源的有效利用、促進(jìn)經(jīng)濟(jì)穩(wěn)定和增長、以及實現(xiàn)社會福利最大化至關(guān)重要。公共預(yù)算和財政管理不僅包括預(yù)算的編制和執(zhí)行，還涉及稅收政策、債務(wù)管理、財政政策和政府會計等多個方面。公共預(yù)算過程通常開始于預(yù)算提案的制定，這通常由政府的行政部門負(fù)責(zé)。預(yù)算提案需要詳細(xì)說明政府在下一個財政年度的收入和支出計劃。這個提案隨后提交給立法機(jī)構(gòu)進(jìn)行審議和批準(zhǔn)。在預(yù)算編制過程中，需要進(jìn)行詳盡的財政分析，包括對經(jīng)濟(jì)狀況的預(yù)測、對不同政策選項的成本效益分析，以及對潛在風(fēng)險的評估。

公共預(yù)算和財政管理的另一個關(guān)鍵方面是確保透明度和問責(zé)制。這意味著政府的財政活動需要對公眾開放，以便公民和利益相關(guān)者可以監(jiān)督政府如何使用公共資金。這通常通過公共預(yù)算文件的發(fā)布、公共聽證會和媒體報導(dǎo)來實現(xiàn)。稅收政策是公共預(yù)算和財政管理的核心組成部分，它決定了政府的收入來源。稅收政策的設(shè)計需要平衡公平性、效率和簡便性，同時考慮到對經(jīng)濟(jì)增長的影響。稅收收入的管理包括確保稅收的公平征收、打擊逃稅和避稅行為，以及優(yōu)化稅收結(jié)構(gòu)。

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