期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2009
期号：2
语种：English
出版社：Petroleum-Gas University of Ploiesti
摘要：This article attempts to present the local governments’executives with a number of options to consider as they deal with the complex and ever changing questions of financial management for the local community.The paper provides local government officials quick access to a framework of ideas and suggestions that work within the hierarchy of financial management.Finance is immensely important in the running of organizations or governments.Local governments need financial resources to carry out their constitutional responsibilities as regards providing social services as well as mobilizing available resources for effective rural development and good governance at the grass root level.However,investigation revealed that local government has performed below expectations as a result of poor fund management.This paper which deals with efficient financial management in local governments in Nigeria was written to articulate and discuss the instruments that will help the local government councils to manage their funds adequately and be able to perform their statutory duties accordingly.Specifically,we discussed the various tools and techniques of efficient financial management which could assist the local government with performing their roles.These are as follows: the use of budget,rational approach,incremental approach,zero-based budgeting approach,planning,programming and budgeting system,audit alarm,and auditing approach.A thorough adoption and application of these approaches will improve financial management of local governments in Nigeria and enhance the quality of service delivery at the grass root.
其他摘要：Acest articol îşi propune să le ofere decidenţilor din guvernele locale câteva opţiuni demne de luat în considerare atunci când au de-a face cu întrebările complexe şi în continuă schimbare privind managementul financiar în comunitatea locală. Articolul o
关键词：local government;financial management;tools of financial management;service delivery
