Public Financial Administration
Contents: Preface. 1. Nature and scope of financial administration. 2. Centre-state financial relations. 3. Finance commission. 4. Ministry of finance. 5. Reserve Bank of India. 6. Financial administration at state level. 7. Principles of budget-making. 8. The Budget cycle. 9. Resource mobilization and utilization. 10. Tax administration in India. 11. Accounting system in India. 12. Parliamentary financial control. 13. Audit system in India. 14. Public accounts committee. 15. Estimates committee. 16. Public enterprises and control mechanism. 17. Parliamentary standing committees. 18. Corruption. 19. Financial management in municipal bodies. 20. Financial management in Panchayati Raj institutions. 21. Performance budgeting. 22. Cost benefit analysis. 23. Marginal costing. Appendix. Bibliography. Index.
"There is a great financial crisis at all levels of Government, i.e. Union to local levels in 21 century. Financial Management must be given top priority as the entire functioning of the machinery of Govt. depends on finance. In this book, concrete suggestions have been given to make use of the finances efficiently to ensure financial stability and development as well as face the forces of globalisation, privatization, debureaucratisation intelligently and prudently.
"This book, "Public Financial Administration’ has been divided into 23 chapters including charts, tables, references and bibliography. These are : financial administration : meaning, nature, scope, significance aspects and ecology; union-state financial relations and finance commission; financial administration at the union level : ministry of finance, structure, functions and role; Reserve Bank of India : structure, internal organisation and management and its role in monetary policy management and Indian money market; financial administration of state level : state department of finance (Haryana); budget : meaning, principles, implications and deficit financing; budget cycle : formulation, enactment and execution; resource mobilization and utilization; tax administration; management accounting and the accounting system in India; parliamentary financial control; audit and the audit system in India; public accounts committee; estimates committee; public enterprises and its control : role of audit and the committee on public undertakings; parliamentary standing committees; corruption; financial management in municipal bodies; financial management in Panchayati Raj institutions; performance budgeting; cost benefit analysis; marginal costing; appendix; bibliography.
"It may be added that extensive use has been made of the annual reports of the Ministry of Finance, Reserve Bank of India documents, Audit Reports, Parliamentary Committee Reports, Budgetary documents etc. of the Govt. of India, as well as reports and documents of the state Govts. as these are authentic and dependable sources of information. Besides, the use of reports of commissions, and committees appointed from time to time by the union and State Govts. have also been taken into consideration.
"It is hoped that this book will make a valuable contribution to the existing knowledge and literature on financial administration and management. Besides, this should also help academics from different disciplines like public administration, management, economics, commerce, public finance as well as policy-makers and planners in identifying financial issues and problems and the remedial actions required." (jacket)
