J. Ruiz-Huerta and A. Giménez-Montero
Over the last fifteen years, Spain has undergone a profound transformation in almost all aspects of its social organization. This change has been sharply reflected in the level…
Abstract
Over the last fifteen years, Spain has undergone a profound transformation in almost all aspects of its social organization. This change has been sharply reflected in the level and composition of public expenditure, which have not always been adjusted perfectly to new social demands. This has created tension which, among other consequences, has encouraged the revision of the methods of allocation, management and control of public resources. This article describes and explores some characteristics of this process, and sets out the principal guidelines which may shape the future reform of these methods.
M. Peter van der Hoek and Khi V. Thai
This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost…
Abstract
This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost impossible to cover all aspects of the public financial management development of all EC country members. Moreover, the sympo-sium does not cover the most recent changes made by each EC member in order to reach a fiscal unification set for 1992. Five of the six articles for the symposium cover Denmark, Great Britain, Germany, the Netherlands, and Spain. The sixth article examines common features of public financial management developments as well as revenue and outlay trends in all EC countries.