关键信息
关于内容
How do governments acquire and spend public money? Take a fresh look at public financial management with this free online course.
- This free online course will provide you with the knowledge and tools to understand and evaluate the management of financial resources across the public sector, wherever you are. Drawing on the expertise of the Centre for Financial and Management Studies at SOAS, University of London, we’ll look at:
- how governments and public sector organisations obtain financial resources through taxation, fees, charges, natural resources and other means;
- how public sector organisations decide to use financial resources for attaining public policy goals and implementing public programmes;
- how public sector organisations report their financial performance to the public;
- how the use of public financial resources is audited;
- and how governments are made accountable for their financial decisions.
课程大纲
What topics will you cover?
- Understanding financial statements: an examination of the information contained in common accounting terms
- Fiscal imbalances: causes and consequences
- Understanding public sector spending: how governments spend public money to implement public policies and execute programmes and projects
- Planning and budgeting: an analysis of how public expenditure decisions are made
- Evaluating public expenditures: understanding the effect of public spending decisions
- Cutting expenditures and the austerity agenda: how government austerity policies are used to reduce government activity
- Common sources of public revenues, including inter-governmental transfers, and alternative sources used by governments across the world
- Taxation: an exploration of the advantages and disadvantages of taxation, custom duties and fees, and their uses, from behavioural change to stimulating business activity
- Auditing and accountability: exploring the concept of accountability and explaining the importance of corporate governance in ensuring government accountability
- Understanding public governance: exploring how the crisis of public administration has led to financial disaster in cities like Detroit
教师
- Alberto Asquer
内容设计师
平台
FutureLearn est une plate-forme d'apprentissage proposant des formations en ligne ouvertes à tous (MOOC)
Fondée en Décembre 2012, la société est entièrement détenue par l'Open University à Milton Keynes, en Angleterre.
Elle est la 1ère plateforme offrant des MOOC au Royaume-Uni, avec à son actif plus d'une cinquantaine d'universités partenaires provenant du Royaume Uni mais aussi du reste du monde.
FutureLearn se différencie également par des partenariats avec des entités non-universitaires comme le British Museum, le British Council, la British Library et la national Film and Television School.
