國家公共財(cái)務(wù)管理機(jī)構(gòu)和宏觀經(jīng)濟(jì)的思考【外文翻譯】

1、外文文獻(xiàn)翻譯譯文一、外文原文原文：SubnationalPublicFinancialManagement:InstitutionsMacroeconomicConsiderationsTransparentpublicfinancialmanagementatthesubnationallevelrequiresinstitutionsprocessesthatmirrthoseneededatthecentralgovernment

2、levelindertogeneratebetteraccountabilitycompetitionamongdifferentsubnationalgovernmentscriticalelementsinensuringgoodgovernanceefficiencyofdecentralizedadministrations.Furthersubnationaldebtalsohasimplicationsfoverallmac

3、roeconomicstabilitythatconcernsthecentralgovernment.Thekeycomponentsareidentifiedwithaparticularfocusonsubnationaldebtmonitingmanagement.Practicalissuesrelatingtoeffectivepublicfinancialmanagementultimatelygovernwhethern

4、otthereisgoodgovernanceatthesubnationallevelhencethesuccessfailureofdifferentpolicyoptions.Althoughthereisagrowingliteratureon“fiscalrules“subnationaldebtmanagementtherehasbeenlessattentiontothecriticalgovernanceaspectso

5、fpublicfinancialmanagement(althoughseePotter1997Momoniat2001).Partofthisneglectmaybeduetothepresumptionthatdecentralizationtogetherwithcommunitybaseddecisionmakingwouldsufficeingeneratingefficientequitablespendingdecisio

6、ns.Indeedtheemphasisoncommunityparticipationwasafeatureofdevelopmentstrategyinthe1950slargelydrivenbytheFdFoundationU.S.feignassistanceprograms.Despitealackofsignificantsuccessatthetimetherehasbeenaresurgenceofthepolicyi

7、nrecentyearsduetotheefftsofnongovernmentalganizations(NGOs).TheemphasisoncommunitydrivendevelopmentwasadoptedasoneofthecnerstonesoftheWldBanksComprehensiveDevelopmenttailedtolocalneedswithsubstantivelocalinteractionsinde

8、rtoensurethatfundsarenotdivertedfromexpressedobjectives.asstatedaboveinternationaldonagencieshaveraisedthesepossibilitiesinthedesignofassistanceprograms.Butinpracticetherearetwosubstantivesindifficulties.Thefirstrelatest

9、owhethernottheremightbeelitecapturethesecondthatwouldservetoreinfcethefirstrelatestothetypeofinfmationthatisgenerated.Inthefinalanalysisthecaseturnsontheeffectivenessoflocalservicedeliverywhethernotpowerfullocalinterestg

10、roupsareabletogarnerasignificantproptionoffundsallocatedtothelocalities.BradmanMothered(2005)discusstheeticaltradeoffsbetweencentralizeddecentralizeddeliveryofinfrastructureservices.Underconditionsofconsiderableinequalit

11、ypoervulnerablesectionsofsocietymightbedisadvantagedbycommunitybaseddevelopmentasexistingsocialeconomicrelationsmightbeusedbymeinfluentialgroupstothedisadvantageoftheusualtargetgroups(Plateau2004).Plateaualsoemphasizesth

12、erisksoftheoutrightembezzlementoffundsinadditiontowastefulmisdirectedspending.ThesetendenciesarelikelytobereinfcedwhenasdescribedabovethePFMinfrastructureespeciallyinfmationflowsindependentauditareweak.Theevidenceoncommu

13、nitybaseddevelopmentismixedatbest(seethesurveybyMansurRae2004).AnassessmentofSocialInvestmentFundssuggeststhatthesehavebeenlessthansuccessfulingenerationownership”thelocalcommunities(Tender2000)itamismatchbetweentheprefe

14、rencesofthedonsrecipientsa“facade”ofconsultationbetweencommunitiesdonsthroughthePPAprocess(FrancisJames2003).AstrongconclusionbyPlateau(2004)isthatelectatesmaynotbewillingabletodisciplinecruptlocalleadersspeciallyifthere

15、issometrickledownimprovementregardlessofthemagnitudeoffundsdiverted.competitionamongdonsmaymakematterswse.Isproposalsincludeasequentialdisbursementofassistanceonaccurateinfmationonthespendingtogetherwithanimprovedtechnol