Municipal Financial Management.

      Аннотация: Finance of any institution, in general, is compared with the blood of human body. Sound financial management and physical health are comparable. Without unassailable management of finance, no one institution will run smoothly. Financial management of local government is very crucial. Municipalities are local government. Sensible management of finance plays vital role for municipal development. Major portion of the plan and projects starts from locally. Local development (physical and social) necessitates adequate investment. Municipalities must have ample fund for the fulfillment of local needs. Managing enough financial resource for municipalities is not a general task of decision makers and executors as well. This book is basically related to Nepalese local government's (municipalities') financial management practices. Own source revenue collection / management capacity is very negligible so as to annual budget depends on central budget i.e. intergovernmental transfers in Nepal. It highlights the possible solutions to coup the problems of municipal financial management. I hope that the contents of this book will be nifty for the researchers / scholars and for all the readers.

Ключевые слова: municipal finance, Financial Management, Own source revenue, External Source revenue, CAPITAL EXPENDITURE, Administrative expenditure, human resource management, Budgeting