Series: IMF Working Papers
Author(s): Marc Robinson
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 April 2009
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...