Risk Management and Budget Training Part II风险管理和预算培训第二部分.pptxVIP

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Risk Management and Budget Training Part II风险管理和预算培训第二部分.pptx

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Risk Management and Budget Training Part II风险管理和预算培训第二部分

Part III: Budget process and reporting Resource Management and Budget TrainingSeptember 2015 Contact and acknowledgement information ?Commonwealth of Australia 2015 ?? ? All material produced by the Department of Finance (Finance) constitutes copyright administered by Finance. Finance reserves the right to set out the terms and conditions for the use of such material. Apart from any use permitted under the Copyright Act 1968, and those explicitly granted herein, all other rights are reserved. Unless otherwise noted, all material in this publication, except the Commonwealth Coat of Arms, and any material protected by a trademark is licensed under the Creative Commons BY SA Attribution Share Alike 4.0 Australia Licence. Details of this licence are available at: /licenses/by-sa/4.0/. ? Enquiries For enquiries or suggestions about this presentation, please contact training.team@.au Budget process and reporting Commonwealth Resource Management Framework Context for the Commonwealth Budget Commonwealth receipts and payments General Government Sector (GGS) revenue and expenses ($billion) (BP1) Estimates forward looking(forecasts or projections) Actuals backward looking(records and explanations) Underlying cash balance estimates (%GDP) Major fiscal aggregates Fiscal balance accrual measure shows whether the government has to borrow from financial markets to cover its activities Underlying cash balance cash measure shows whether government has to borrow from financial markets to cover its activities (operating receipts) minus (operating payments) minus (Future Fund net receipts) minus (investment in non-financial assets) (revenue) minus (expenses) minus (investment in non-financial assets) Major fiscal aggregates Net worth economic measure of wealth Net debt common measure of the strength of government’s financial position used in cash accounting (assets) minus (liabilities) (interest-bearing debts) minus (associated financial assets) Historical Budget surpluses