财政分权培训：原则、实践与政策设计

培训项目概述

Fiscal decentralization plays a critical role in enhancing government efficiency, accountability, and responsiveness. As countries strive for more inclusive and participatory governance, understanding the design and implementation of decentralization policies becomes vital. This training provides a comprehensive framework for analyzing fiscal decentralization principles and explores practical approaches to designing effective fiscal transfers, revenue assignment, and local government financial management. This course offers an essential opportunity for professionals in public finance and governance to understand the nuanced challenges of fiscal decentralization. It blends theory with hands-on application to support policy formulation that improves service delivery, fiscal transparency, and local development outcomes.

Host Country Profile Belgrade is a strategic choice for hosting the Fiscal Decentralization training due to its active engagement in public administration reform and decentralization efforts across the Western Balkans. As Serbia advances EU integration, Belgrade has become a hub for governance modernization, intergovernmental fiscal coordination, and municipal financial reform. The city offers: It also provides a neutral and affordable location for regional public sector professionals from Southeast Europe and neighboring transition economies. Before the Programme During the Programme After the Programme

Delivered by Risalat Consultants International in Belgrade, Serbia, it combines expert-led sessions, real cases and group work, so that participants can apply what they learn in their own institution.

本培训项目可在以下方面加强机构能力

• Concepts and typologies of decentralization
• Political, administrative, and fiscal dimensions
• Theoretical rationale and empirical evidence
• Principles of revenue assignment and expenditure responsibilities
• Design of intergovernmental transfers (grants, shared taxes)
• Equalization and performance-based transfers
• Budgeting and expenditure control at the subnational level
• Revenue generation: taxation and fees
• 舞弊风险评估与舞弊风险登记册
• 内部控制的设计与测试
• 三道防线模型与监督的作用
• 审计规划、证据与文档记录

It is designed for ministry of Finance officials and economists, local government administrators, public sector reform specialists and others who want practical, current skills in fraud, audit and internal control.

The Growing Importance of Fiscal Decentralization

公共机构和捐助方资助项目须证明资金按预定用途使用。审计师、监督机构和出资方越来越多地透过财务报表，审视其背后的控制、记录和行为。

舞弊和控制缺陷很少源于单一失误。它们往往滋生于职责不清、记录不全以及预警信号未被跟进的地方。了解舞弊如何发生以及控制如何加以阻止的团队，既能保护本机构，也能保护其所服务的民众。

各机构日益需要具备以下能力的专业人员：

• 识别并评估本机构流程中的舞弊与控制风险
• 设计适度且可测试的控制措施
• 收集并记录可靠的审计证据
• 及早识别危险信号并正确上报
• 将审计发现转化为切实可行、各方认可的行动

健全的反欺诈、审计和内部控制体系可帮助组织：

• 减少损失和不合规支出
• 以更少的审计发现通过外部审计
• 增强出资方和公民的信任
• 以公平且有据可查的方式回应指控

This Fiscal Decentralization programme brings these elements together in a practical format, so that participants understand not only what good practice looks like but also how to introduce it in their own setting, with the people and resources they have.

Who Should Attend This Fiscal Decentralization Training?

本培训项目适合：

• Ministry of Finance officials and economists
• Local government administrators
• Public sector reform specialists
• Fiscal policy advisors and consultants
• Development agency staff
• Researchers and policy analysts
• Understand the foundational principles and rationale of fiscal decentralization
• Design effective intergovernmental transfer systems and revenue assignments
• Evaluate institutional frameworks for local budgeting and public expenditure
• Analyze real-world case studies from different governance contexts
• Apply diagnostic tools to assess fiscal decentralization challenges and opportunities
• Formulate policy recommendations tailored to specific country contexts

本培训项目既适合经验丰富的专业人员，也适合刚承担新职责的人员。我们鼓励来自不同机构和国家的学员组成混合小组，因为学员能从彼此的经验中获益良多。

Fiscal Decentralization Training Objectives

Upon successful completion of this Fiscal Decentralization Training, participants will be able to:

• 运用公认的舞弊风险模型，阐述舞弊如何发生以及为何发生
• 针对一个真实流程开展舞弊与控制风险评估
• 运用三道防线模型将控制与风险相对应
• 规划审计或审查并选择合适的测试方法
• 识别采购、付款和薪酬中的常见危险信号
• 记录经得起审查的证据
• 撰写清晰的审计发现并附上商定的管理层行动
• 建立跟进机制，确保行动落实
• 倡导道德文化，建立安全的举报渠道

每项目标都会在培训期间通过练习、案例或小组作业加以实践，使学员结业时不仅能够描述，更能够实际运用。

培训项目内容与结构

Fiscal Decentralization Training Methodology

Participants will gain insight into global trends, success stories, and policy pitfalls in decentralizing public finance. Through case studies, group exercises, and policy simulations, this course equips participants with the skills to evaluate and implement reforms that enhance service delivery and local governance. Participants are encouraged to share their country experiences and engage in mutual learning throughout the training.

本培训项目融合了：

• Instructor-led presentations and analytical briefings
• Group-based problem solving and peer learning
• International case studies and cross-country comparisons
• Practical tools for assessment and policy design
• Simulation exercises and applied learning activities
• 专家主讲当前实践
• 区域及国际案例研究
• 小组作业与实践练习
• 视情况安排模拟演练与角色扮演
• 探讨学员自身面临的挑战

培训开始前，简短的课前评估可帮助讲师了解每位学员的岗位职责和重点关注事项，以便根据学员群体调整案例和练习。每天结束时安排简短的反思环节，学员记录下将在工作中应用的内容。

预期成果

Upon completion of this Fiscal Decentralization Training, participants will be able to:

• 评估本机构流程中的舞弊与控制风险
• 设计并测试适度的控制措施
• 识别危险信号并正确上报
• 记录可靠的证据
• 报告能促成各方认可行动的审计发现
• 在本机构引领切实的改进

学员结业时将获得个人行动计划和实用工具，回到工作岗位的第一周即可在机构中应用。派出多名学员的机构可借助本培训项目，在各团队之间统一方法和模板，使改进成果更易持续。

Institutional Application of Fiscal Decentralization Training

本培训项目帮助机构加强：

• 舞弊与腐败风险管理
• 内部控制框架
• 审计与监督安排
• 审计发现的跟进
• 廉洁与举报渠道

学员将带着实用工具回到工作岗位，以提升：

• 风险登记册与控制图
• 审计规划与测试
• 证据与文档记录
• 向管理层和董事会报告
• 预防不合规支出

本培训项目的设计旨在让学习成果从课堂延伸至机构。学员尽可能围绕自身的流程和文件开展练习，并在结业时带走一份可供其主管审阅和支持的行动计划。

区域相关性与应用

欧洲

欧洲机构在详尽的监管框架和改革议程下开展反欺诈、审计和内部控制工作。来自欧洲的学员可以与其他地区的同行比较实践，并检验成熟方法在不同条件下的效果。

非洲

在非洲各地，反欺诈、审计和内部控制领域的部委、机构和项目团队日益与捐助方资助的项目并行运作，而这些项目要求有清晰的体系和证据。本培训项目帮助学员根据所在机构及其资源条件，灵活运用良好做法。

中东

在中东地区，国家发展战略和经济多元化计划对反欺诈、审计和内部控制提出了日益增长的要求。学员将探讨如何在公共机构和企业内部培养这些计划所需的能力。

亚洲

亚洲各国的机构在快速发展的同时，推进着雄心勃勃的现代化计划。来自亚洲的学员可以分享快速扩展系统的经验，并借鉴其他地区的做法。

太平洋地区

小岛屿国家和太平洋国家在规模、距离和能力方面面临特殊制约。本培训项目重点介绍适合小型机构、务实且相称的反欺诈、审计和内部控制方法。

Holding the programme in Belgrade, Serbia brings participants together away from their daily pressures, so they can compare how fraud, audit and internal control is handled in different settings. The same programme can also be delivered in-house for one institution, in its own country or online, with cases taken from its current work.

Host Country Profile – Serbia

Risalat Consultants International在塞尔维亚贝尔格莱德举办的培训项目、研讨会、实地见习与培训课程

在本国以外学习，可让学员专心投入，以全新视角审视本机构，并有机会与其他国家的同行建立人脉网络。

本培训项目地点待定。

Fiscal Decentralization Training Deliverables

学员在培训前、培训中及培训后均可获得支持，使准备、学习与跟进形成连贯完整的体验。

培训开始前

• 学员课前评估
• Fiscal Decentralization Readiness Assessment
• Fiscal Decentralization Resource Pack
• 课前阅读资料
• 免费签证支持与咨询
• 机场接机与欢迎协助
• 住宿（含早餐）
• 欢迎交流晚宴

培训期间

• Risalat培训礼包（背包、水瓶、马克杯、T恤、帽子、护照套、笔、笔记本、冰箱贴及钥匙扣）
• Comprehensive Fiscal Decentralization Training Manual
• 舞弊风险登记册模板
• 控制映射矩阵
• 审计证据检查清单
• 审计发现与跟进追踪表
• 实践研讨与模拟演练
• 小组讨论与同伴学习
• 每日午餐与茶歇
• 全面使用培训场地设施
• 装有数字学习资料的迷你平板电脑
• 实地考察（如适用）
• 城市休闲观光

培训结束后

• 结业证书
• Risalat培训项目参与表彰奖
• 培训后参考资料
• 舞弊风险自我评估指南
• 控制测试检查清单
• 培训后支持与跟进指导
• 培训项目报告

Institutions can also request a tailored in-house version of this programme, delivered at their premises or online. Request a proposal.

Common Challenges in Fiscal Decentralization, And How This Training Helps

机构如何识别和评定自身流程中的欺诈与控制风险？

The programme addresses this directly on the first day (Foundations of Fiscal Decentralization), where participants practise the methods involved and adapt them to their own institution, then build it into their action plan.

机构如何设计相称且可检验的控制措施？

The programme addresses this directly on the second day (Intergovernmental Fiscal Frameworks), where participants practise the methods involved and adapt them to their own institution, then build it into their action plan.

机构如何收集并记录可靠的审计证据？

The programme addresses this directly on the third day (Local Public Financial Management), where participants practise the methods involved and adapt them to their own institution, then build it into their action plan.

机构如何及早识别危险信号并正确上报？

The programme addresses this directly on the fourth day (Implementation Tools and Global Practices), where participants practise the methods involved and adapt them to their own institution, then build it into their action plan.

机构如何将发现转化为切实可行、各方认同的行动？

The programme addresses this directly on the fifth day (Policy Design and Simulation Exercise), where participants practise the methods involved and adapt them to their own institution, then build it into their action plan.

常见问题

When and where does the Fiscal Decentralization programme take place?

It runs from 22 Mar 2027 to 26 Mar 2027, in Belgrade, Serbia (TBD). The registration deadline is shown at the top of this page.

谁应参加？

The programme is designed for ministry of Finance officials and economists, local government administrators, public sector reform specialists, fiscal policy advisors and consultants, and others who want practical skills in fraud, audit and internal control.

我能获得证书吗？

能。完成本培训项目的学员将获得Risalat Consultants International颁发的结业证书。

本培训项目能否仅为我们机构单独举办？

可以。我们可以在贵机构所在地、其他城市或在线提供量身定制的内训版本，并围绕贵机构自身的案例设计内容。请使用本页面的方案建议书申请表。

我是否需要具备舞弊、审计和内部控制方面的经验？

除具备相关岗位经验外，无需其他专业背景。简短的课前评估可帮助讲师根据学员群体调整课程。

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