Brief Course Description
1. Course Title:
Financial Administration and Public Budgeting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
FIN604005
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
The course is designed to provide an advanced framework for fiscal management and budgeting. The module first guides and analyzes the federal institutional model, the budget process, the budget cycle, and the budget structure. The module then outlines and analyzes federal funds, federal budget deficits, state budgets, and debt limits on the basis of real-world problems in a particular country. This helps students enable to critique, evaluate and solve situations from an independent and professional point of view. Next, the module analyzes the changes over time in budgeting methods, expenditure management and control, and budget reform, focusing on practical analysis of the application of budgeting methods, results-based budgeting, performance budgeting, and assessment of transparency and predictability of medium-term budget. In addition, the module analyzes the specific revenue of the local government, the autonomy and support from the superior government in the fields of education, health care, and social security. Finally, the module also addresses the issues of budget reporting and accountability.