期刊名称：International Public Management Review (IPMR)
出版年度：2010
卷号：11
期号：1
页码：52-66
语种：English
出版社：International Public Management Network
摘要：A substantial number of developing countries are currently undertaking public financial management (PFM) reforms. A central aspect of such reforms is proper sequencing which is currently highly debated in the donor community. This article provides a general overview of the most common approaches for sequencing PFM reforms in developing countries. Such approaches can provide a useful basis for the development of a sequencing strategy. However, interviews with PFM experts and literature analysis showed that these models should not be considered too technical. As a result, the article suggests some principles which the donor community should follow when implementing a PFM sequencing strategy.
