TY  - GEN
AU  - Robinson,Marc
TI  - Accrual budgeting and fiscal policy
PY  - 2009///
CY  - Paris
PB  - OECD Publishing
KW  - Governance
N2  - Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates
UR  - https://s443-doi-org.br.lsproxy.net/10.1787/budget-v9-art4-en
ER  -