公共财政管理与绩效预算培训

培训项目概述

This intensive training is designed to strengthen the capabilities of public sector professionals in managing public finances efficiently and aligning financial resources with measurable development outcomes. It offers a comprehensive exploration of modern Public Financial Management (PFM) systems, while equipping participants with the technical and strategic skills required to implement robust Performance-Based Budgeting (PBB) frameworks. Through a blend of theory, practical tools, and real-world examples, the course emphasizes how to transition from traditional input-oriented budgeting to models that prioritize results, accountability, and value for money. Participants will delve into global best practices in fiscal planning, budget formulation, execution, and control, along with mechanisms for enhancing transparency, expenditure efficiency, and public trust. Key focus areas include the integration of International Public Sector Accounting Standards (IPSAS), Medium-Term Expenditure Frameworks (MTEF), and Programme-Based Budgeting (PBB), alongside the use of digital solutions and dashboards for real-time data analysis and financial oversight. The course also explores cross-cutting themes such as gender-responsive budgeting, climate financing, and citizen engagement, enabling participants to craft more inclusive and impact-oriented public finance strategies.

公共财政管理与绩效预算培训

Host Country Profile Morocco is an ideal host city for the Public Financial Management and Performance Budgeting Training due to its exceptional connectivity, modern infrastructure, and strategic position as the country’s economic hub. Home to Mohammed V International Airport the busiest in Morocco. Casablanca offers direct international flights from major cities across Africa, Europe, and the Middle East, ensuring easy access for participants. The city features world-class conference venues, a wide range of accommodation options, and reliable transport links, including high-speed rail to Rabat and Marrakech. As Morocco’s financial capital, Casablanca provides a dynamic setting for learning, networking, and engaging with public institutions, while also offering a vibrant cultural experience and coastal charm that enhances the overall training environment.

Delivered by Risalat Consultants International in Casablanca, Morocco, 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

• Overview of modern PFM systems and key institutional actors
• Principles of fiscal governance, transparency, and accountability
• Introduction to IPSAS and budget classification systems
• Role of internal controls and audit in the PFM cycle
• Evolution from line-item to performance budgeting
• Results-Based Management (RBM) and performance architecture
• Setting outputs, outcomes, and indicators in budget planning
• Linking budgets to national development and SDG targets
• 预算编制与执行
• 财务报告与会计准则
• 现金与国库管理
• 对付款和资产的内部控制

It is designed for budget Directors and Officers, finance Ministry and Treasury Staff, local Government Finance Managers and others who want practical, current skills in public financial management and finance.

The Growing Importance of Public Financial Management and Performance Budgeting

健全的财务管理是预算可信、付款及时和审计无保留意见的基础。政府和出资方期望准确的报告、严格的预算执行以及透明的资金使用。

报告准则、数字支付系统和出资方要求的变化，意味着财务团队必须不断更新技能。健全的财务管理还能为真正重要的服务腾出时间和资金。

各机构日益需要具备以下能力的专业人员：

• 按照计划编制和执行预算
• 编制准确、及时的财务报告
• 对付款和资产实施控制
• 满足出资方的财务管理要求
• 利用财务信息支持决策

健全的公共财政管理与财务体系有助于机构：

• 提高预算的可信度和执行力
• 编制可靠的报告，实现无保留审计意见
• 减少付款延误和差错
• 与出资方和监督机构建立信任

This Public Financial Management and Performance Budgeting 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 Public Financial Management and Performance Budgeting Training?

本培训项目适合：

• Budget Directors and Officers
• Finance Ministry and Treasury Staff
• Local Government Finance Managers
• Programme and Performance Analysts
• Auditors and Internal Controllers
• Public Sector Accountants and Planners
• 财务经理与会计人员
• 预算官员与分析师
• 国库与现金管理人员
• 项目实施单位财务管理专员
• 内部审计人员
• 首席财务官与财务总监

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。

Public Financial Management and Performance Budgeting Training Objectives

Upon successful completion of this Public Financial Management and Performance Budgeting Training, participants will be able to:

• Understand key components and stages of modern Public Financial Management
• Design and implement performance budgeting systems linked to development outcomes
• Apply tools such as MTEF, programme-based budgeting, and cost-benefit analysis
• Align fiscal policies with planning frameworks and national priorities
• Strengthen expenditure control, reporting, and audit readiness
• Leverage digital tools for budget tracking, forecasting, and performance reporting
• 阐述预算周期及各参与方的角色
• 编制并监控与计划挂钩的预算
• 运用相关报告准则的主要原则
• 通过稳健的控制管理现金和付款

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

Public Financial Management and Performance Budgeting Training Methodology

The course adopts a highly practical and participatory approach, blending expert-led presentations, interactive case studies, and group exercises. Participants will engage in hands-on simulations using widely adopted tools, including Excel-based templates, which remain foundational in many institutions for budget modeling, but also more advanced digital platforms such as Power BI, OpenGov, A1 ERP, and budget planning modules within Integrated Financial Management Information Systems (IFMIS). The training introduces participants to cloud-based dashboards, collaborative tools like Trello or Monday.com, and open-source solutions used by governments and donor agencies for performance tracking and reporting. Real-world scenarios from various countries will promote peer learning and contextual adaptation, ensuring participants leave with actionable and up-to-date tools for effective fiscal management.

本培训项目融合了：

• 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
• 跨机构、跨国家的同伴学习
• 可带回工作岗位的实用工具与模板
• 每日反思与行动规划

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 Public Financial Management and Performance Budgeting Training, participants will be able to:

• 编制并监控与计划挂钩的预算
• 编制准确的财务报告
• 实施稳健的付款与现金控制
• 满足出资方的财务管理要求
• 做好审计准备并落实审计发现整改
• 在决策中运用财务分析

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 Public Financial Management and Performance Budgeting Training

本培训项目帮助机构加强：

• 预算编制与执行
• 财务报告
• 付款与现金控制
• 捐助方资金财务管理
• 审计准备

学员将带着实用工具回到工作岗位，以提升：

• 预算监控
• 中期财务报告
• 对账
• 资产管理
• 审计跟进

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公共财政管理与财务工作。来自欧洲的学员可以将自身实践与其他地区的同行进行比较，并检验成熟方法在不同条件下的适用性。

非洲

在整个非洲，从事公共财政管理与财务工作的政府部委、机构和项目团队，越来越多地与捐助方资助的项目协同运作，而这些项目要求有清晰的制度和证据。本培训项目帮助学员将良好实践与其所在机构及可用资源相结合。

中东

在中东，国家发展战略和多元化计划对公共财政管理与财务提出了越来越高的要求。学员将探讨如何在公共机构和企业内部建立实现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、务实且适度的公共财政管理与财务方法。

Holding the programme in Casablanca, Morocco brings participants together away from their daily pressures, so they can compare how public financial management and finance 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.

东道国概况：摩洛哥

探索Risalat Consultants International在摩洛哥卡萨布兰卡举办的培训课程、研讨会与实地见习项目，提升治理、财务等领域的技能。

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。

Public Financial Management and Performance Budgeting 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
• Public Financial Management and Performance Budgeting Readiness Assessment
• Public Financial Management and Performance Budgeting 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 Public Financial Management and Performance Budgeting Training Manual
• 预算监控模板
• 中期财务报告模板
• 对账检查清单
• 审计准备检查清单
• 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
• 财务管理自我评估
• 付款控制检查清单
• 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 Public Financial Management and Performance Budgeting, And How This Training Helps

机构如何按照计划编制和执行预算？

本培训项目在第一天（财务管理基础）直接讨论这一问题，学员将练习相关方法，结合本机构进行调整，并将其纳入行动计划。

机构如何编制准确、及时的财务报告？

本培训项目在第二天（预算编制与执行）直接讨论这一问题，学员将练习相关方法，结合本机构进行调整，并将其纳入行动计划。

机构如何对付款和资产实施控制？

本培训项目在第三天（会计与报告）直接讨论这一问题，学员将练习相关方法，结合本机构进行调整，并将其纳入行动计划。

机构如何满足出资方的财务管理要求？

本培训项目在第四天（控制、现金与资产）直接讨论这一问题，学员将练习相关方法，结合本机构进行调整，并将其纳入行动计划。

机构如何利用财务信息支持决策？

本培训项目在第五天（审计、分析与行动规划）专门探讨这一问题，学员将练习相关方法，结合本单位实际加以调整，并将其纳入行动计划。

常见问题

When and where does the Public Financial Management and Performance Budgeting programme take place?

It runs from 1 Feb 2027 to 5 Feb 2027, in Casablanca, Morocco (TBD). The registration deadline is shown at the top of this page.

谁应参加？

The programme is designed for budget Directors and Officers, finance Ministry and Treasury Staff, local Government Finance Managers, programme and Performance Analysts, and others who want practical skills in public financial management and finance.

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。

我是否需要具备公共财政管理和财务方面的经验？

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。

All programmes in Casablanca更多会计与财务培训项目

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