India - Jharkhand : Public Financial Management and Accountability Study

World Bank

Washington, DC

关键词: ABSORPTIVE CAPACITY;    ACCESS TO INFORMATION;    ACCOUNTANT;    ACCOUNTING;    ACCRUAL ACCOUNTING;   

RP-ID  :  70425

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Jharkhand, India's youngest and28th state came into existence in November 2000 pursuant tothe reorganization of the erstwhile State of Bihar by theBihar State Reorganization Act, 2000. More than 77 percentof the population of the state resides in rural areas anddepends on agriculture for sustenance. Jharkhand is one ofthe richest states in the country in terms of mineralresources. Close to half of the gross domestic product(GSDP) of the state emanates from industry which includesmining, quarrying and registered manufacturing. But thehigh degree of industrialization has not resulted in a highlevel of income for the state. While the structure of theoutput indicates a high level of industrialization, thestructure of employment reveals the predominance ofagriculture. The purpose of this study is to make anobjective assessment of the Public Financial Management andAccountability (PFMA) system of the state, identify itsstrengths and weaknesses and areas that may be in need ofreforms and related capacity building. This study is aprerequisite to determining the precise nature and extent ofany capacity building initiatives in Jharkhand. The studyprovides the Government a diagnostic tool for establishingpriorities and to develop a baseline for monitoring futurePFM performance of the state.