This course aims to

• Introduce the key concepts and core issues in public budgeting and financial control;
• Detect the problems and shortfalls of traditional budgeting and the objectives of budgeting and financial management reforms;
• Evaluate current trends in budgetary and financial management reforms, both locally and internationally;
• Understand key issues in the public budgeting and financial management in Hong Kong with a view to critically assessing them with the techniques introduced in this class.