摘要：This paper describes different methods and guiding principles applied to the management of public spending, gives an overview of relevant literature and the theoretical framework. Main conclusions include the important pillars of efficient public spending management: fiscal and financial discipline, joint control over expenditures compatible with macro-economic constraints (ensuring the availability of funds for expenses), efficient allocation of resources (reflecting the priorities of spending policy), efficient provision of public services, and cost reduction in budget management. The paper aims to provide help to the Pakistani government in developing proper strategies for the possibility of efficient control over public spending.
关键词：public spending; accountability in government; Pakistan
