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...

Полное описание

Библиографические подробности
Главный автор: Saxena, Sandeep
Другие авторы: Ylaoutinen, Sami
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2016.
Серии:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/004
Online-ссылка:Full text available on IMF