Recent developments in public financial management in the european community: a symposium

This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost impossible to cover all aspects of the public financial management development of all EC country members. Moreover, the sympo-sium does not cover the most recent changes made by each EC member in order to reach a fiscal unification set for 1992. Five of the six articles for the symposium cover Denmark, Great Britain, Germany, the Netherlands, and Spain. The sixth article examines common features of public financial management developments as well as revenue and outlay trends in all EC countries.