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Accrual Budgeting and Fiscal Policy

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Source: Accrual Budgeting and Fiscal Policy

Volume/Issue: 2009/84

Series: IMF Working Papers

Author(s): Marc Robinson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2009

ISBN: 9781451872316

Keywords: fiscal stabilization policy, net worth, control totals, net lending, aggregate expenditure, expenditure, capital expenditure,

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 designe...

Accrual Budgeting and Fiscal Policy

Accrual Budgeting and Fiscal Policy »

Volume/Issue: 2009/84

Series: IMF Working Papers

Author(s): Marc Robinson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2009

DOI: http://dx.doi.org/10.5089/9781451872316.001

ISBN: 9781451872316

Keywords: fiscal stabilization policy, net worth, control totals, net lending, aggregate expenditure, expenditure, capital expenditure,

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 designe...