000 02104naa a2200181uu 4500
001 8780
003 OSt
005 20190211153819.0
008 021129s2001 xx ||||gr |0|| 0 ita d
100 1 _aCAPOCCHI, Alessandro
_91795
245 1 0 _aLa gestione economico finanziaria degli enti locali :
_bla "nuova" fianza pubblica locale
260 _aMilano :
_bMaggioli Editore,
_c2001
520 3 _aThe public administration reform process,started in 1990, has particularly affected the local authorities with two different phenomena: administrative descentralization and fiscal federalism. Administrative decentralization has been carried out in order to: transfer functions from the central administration to local authorities; reinforce the local powers; make government more close to citzens. Fiscal federalism has been carried out in order to:transfer financial resources from central administration to local authorities; reduce financial transfers from central government; reduce local authorities financial dependence from central government. The results obtained relative to both phenomena are the following: improving approach between local administrations and local authorities; the improvement of management and financial autonomy in local authorities. The improvement of management and financial autonomy in loal authorities are tithtly correlated to each other. They are responsible for cultural and orgnaizational changes inside local authorities. Inside local autorhities relevant changes have been produced in financial management. Consequentely the introduction of new management tools has been necessary. In particular financial management has undertaken a strategic importance and a tightly correlation with strategic and operative planning inside local authorities, and so the definition and implementation of a real financial function have been necessary
773 0 8 _tAzienda Pubblica: teoria e problemi di management
_g14, 1, p. 9-30
_dMilano : Maggioli Editore, 2001
_w
942 _cS
998 _a20021129
_bCassio
_cCassio
998 _a20120516
_b1653^b
_cGeisneer
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c8925
_d8925
041 _aita