Managing Budgetary Virements /
Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget's relevance as principal policy and financial planning inst...
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その他の著者: | |
フォーマット: | 雑誌 |
言語: | English |
出版事項: |
Washington, D.C. :
International Monetary Fund,
2016.
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シリーズ: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/004 |
オンライン・アクセス: | Full text available on IMF |