《地方政府和社区预算》是MPA公共预算和财政四分之一或一学期课程的主要教材。
目前本课程的许多可用文本都存在一些缺陷，包括关注联邦和州预算、缺乏理论治理框架、遗漏重要主题，以及通常缺乏供学生使用的练习和数据集。地方政府和社区预算解决了所有这些问题。
这本书非常全面，写得很好，代表了具有教学和现实经验的资深作家的努力。
主要特征
•特别关注地方政府预算编制：专门关注美国政府地方层面的预算编制，这些政府负责从公民那里征收40%的税款。
•理论与实践的结合：教学案例和章节记录了专业从业者的“经验教训”，他们在当地公共预算工作中拥有丰富的经验。
•地方预算的政治方法：介绍地方预算作为将社区资源整合为一个统一整体的核心政治活动。预算被描述为治理工作，而不是分析师和财务专家所拥有的一套独特技能。
•地方政府预算的法律、历史、经济和道德基础：让读者了解地方预算体系的结构和流程如何与美国联邦、州和地方政治体系的基本核心价值观、法律原则和历史发展紧密相连。
•电子数据集和预算练习：文本包括访问广泛的电子数据集和实践练习，为学生提供大量“通过实践学习”的机会
•广泛的词汇表和参考书目：涵盖地方公共预算的历史和实践。
Budgeting for Local Governments and Communities
Budgeting for Local Governments and Communities is designed as the primary textbook for a quarter or semester-long course in public budgeting and finance in an MPA programme.
Many currently available texts for this course suffer from a combination of defects that include a focus on federal and state budgeting, a lack of a theoretical governance framework, an omission of important topics, and typically a lack of exercises and datasets for student use. Budgeting for Local Governments and Communities solves all of these problems.
The book is exceptionally comprehensive and well written, and represents the efforts of veteran authors with both teaching and real-world experience.
Key Features
• Special Focus on Local Government Budgeting: focuses exclusively on budgeting at the local levels of American government, which are responsible for spending 40 percent of the taxes collected from citizens.
• Integration of Theory and Practice: teaching cases and chapters capture the “lessons learned” by professional practitioners who have extensive experience in making local public budgeting work on the ground.
• Polity Approach to Local Budgeting: presents an introduction to local budgeting as the central political activity that integrates the resources of the community into a unified whole. Budgeting is presented as governance work, rather than as a unique set of skills possessed by analysts and financial specialists.
• Legal, Historical, Economic and Moral Foundations of Local Government Budgeting: provides readers with an understanding of how the structures and processes of local budgeting systems are firmly tethered to the underlying core values, legal principles and historical development of the larger American federal, state and local political systems.
• Electronic Datasets and Budgeting Exercises: the text includes access to extensive electronic datasets and practice exercises that provide abundant opportunities for students to “learn through doing.”
• Extensive Glossary and Bibliography: covers terms on the history and practice of local public budgeting.
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