國(guó)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

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財(cái)政管理過(guò)程中，需要地方一級(jí)機(jī)構(gòu)的配合，這反映了其職能的需要，同時(shí)為了能和地方政府創(chuàng)造更好的下放管理效率，確保良好的問(wèn)責(zé)制和競(jìng)爭(zhēng)機(jī)制是關(guān)鍵因素。此外國(guó)家債務(wù)這樣一因素對(duì)整個(gè)宏觀經(jīng)濟(jì)穩(wěn)定有著影響，中央政府要特別關(guān)注國(guó)內(nèi)債務(wù)的監(jiān)測(cè)和管理。
　　　
在實(shí)際問(wèn)題上，地方一級(jí)有是否有良好的最終有效的公共財(cái)務(wù)管理治理取決于成功或失敗的不同政策選擇。雖然有一系列有關(guān)地方財(cái)務(wù)和“財(cái)務(wù)規(guī)則”的文獻(xiàn)表明已經(jīng)出現(xiàn)不太重視公共財(cái)務(wù)管理的重要治理方面的情況（見(jiàn)波特1997年，月夜，2001）。這一疏忽部分原因可能是由于權(quán)力下放，以及以社區(qū)為基礎(chǔ)的產(chǎn)生有效和公平的支出決策所導(dǎo)致的。