Accrual Budgeting and Fiscal Policy /
Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal poli...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2009.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2009/084 |
| 在線閱讀: | Full text available on IMF |