Ｐｕｂｌｃ　Ｆｉｎａｎｃｅ＆Ｂｕｄｇｅｔ／Public Finance and Budgeting Public Finance and Budgeting

【授業の目標 / Course Objectives】

The student in this class should learn to: Understand the political, economic, legal, organizational, and cultural dimensions of public budgeting; Describe key processes, institutions, and actors in the budget process; Understand the functions that public budget and budgeting serve; Appreciate differences in the orientation of alternative budget systems; Identify and discuss major revenue sources and expenditure categories of public budget; Understand key concepts, practices and challenges in revenue forecasting, capital budgeting and debt management; Assess a government’s actual budget practices according to the recommended set of budgeting standards; Appreciate the rationales and realities of intergovernmental fiscal relations in developing as well as developed countries; and Analyze budget trends of public organizations.

【授業の内容 / Course Contents】

Public budget is the most distilled statement of what government does with its price tag attached. It is a policy document as well as a financial plan that serves control, management and planning purposes, linking considerations of raising resources from the economy and spending priorities setting. And, public budgeting is how the government decides on and executes its budgets, which not only is essentially a political process, but also requires substantial understandings and skills in financial management. This course aims to improve students’ understanding of how government at different levels manages its purse, money from taxpayers and citizens, for better results, equipping students with both theoretical perspectives and practical analytical skills. The topics covered include, but are not limited to, budgetary institutions and process, roles of key budget actors and decision-makers, budgetary constraints, budget systems and reform, key revenue sources and forecasting, capital budgeting, debt management, intergovernmental fiscal relations, and a diverse set of skills and tools in preparing and implementing budgets. Students will be given practical opportunities to evaluate a government’s budget in reference to budgeting and financial management principles learned from the class.

【授業計画 / Course Schedule】

【活用される授業方法 / Teaching Methods Used】

板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above

【授業時間外（予習・復習等）の学修 / Study Required Outside of Class】

1. Biweekly Homework
2. Final Research Paper, Budget Reform Paper, or Essay

【成績評価方法・基準 / Evaluation】

【テキスト / Textbooks】

【参考文献 / Readings】

【履修にあたって求められる能力 / Abilities Required to Take the Course】

【学生が準備すべき機器等 / Equipment, etc., that Students Should Prepare】

【その他 / Others】

【注意事項 / Notice】