摘要:

The Fiscal Year 1992 Budget was prepared under unusual conditions. The Persian Gulf War, the piesident's disinterest in domestic issues, the bitter debate over the fiscal year 1991 budget, and the upcoming re‐apportionment all combined to make this year atypical The result is a document in which the most substantial change is the cover—a patriotic red, white, and blue Inside, it uses the “one book” format of fiscal year 1991 The budget examines different interpretations of the budget deficit, implements major changes in budgetary accounting, and outlines assumptions made in preparing the budget. Overall, the budget document consolidates the gains made

ISSN:0275-1100    

DOI:10.1111/1540-5850.00898

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

The Congress has now enacted, and the president has signed, legislation requiring credit reform accounting in the 1992 budget. This article summarizes the state of federal budgeting for credit activities, covering (1) where we are now with regard to budgeting for ciedit, (2) how we got where we are, (3) the major weaknesses of the older approaches and why credit reform is important, and (4) the fundamental elements of the recently enacted credit reform legislation.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00899

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00900

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

The “black hole” of budget theory still is, after 50 years, budget preparation—much effort goes in but little seems to come out. This article examines municipal forecasting as a means of reforming this first stage of the budgetary process. Drawing on evidence from a cross‐sectional study, we find that forecasting is likely to be within the cognitive limits of most municipal budget directors Moreover, budgetary forecasting can be structured to reflect previous and current political c

ISSN:0275-1100    

DOI:10.1111/1540-5850.00901

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

There is a common assumption that local government investment in infrastructure stimulates private development. This article examines relationships in one southwestern city between public capital spending and city infrastructure assets and private economic activity as measured by building permit activity, permit values, and assessed property valuations. Two research questions are examined: (1) Is public investment in new capital associated with private capital formation? and (2) Is public investment associated with improvements in the property tax base? The findings hold implications for infrastructure planning, budgeting, and management. First, public and private capital spending patterns varied in tandem across several cycles, and tracking such cycles may help public managers predict short‐ and mid‐term infrastructure needs. Second, utility capital spending is critically related to private capital formation, and may offer higher fiscal returns than other public infrastructure. Third, infrastructure capital had a strong significant effect on the assessed value of urban property, and will therefore influence the property tax b

ISSN:0275-1100    

DOI:10.1111/1540-5850.00902

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

This article reviews various approaches to analyzing the contracting‐out decision and distills a set of cost/benefit considerations which each analysis must address in order to properly ascertain whether there is any advantage to contracting out as compared to performing the work in‐house. The author describes an approach to analyzing the contracting‐out decision that begins with an unambiguous, comprehensive statement of service goals to facilitate the measurement of outcomes and is followed by an examination of the other considerations on the cost side of the equation which are basic to the proper measurement of all direct costs, indirect costs, and social

ISSN:0275-1100    

DOI:10.1111/1540-5850.00903

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Expenditure forecasting attempts to look forward to help determine future government spending needs. Although common in Western countries, multi‐year expenditure forecasting is not routinely done at the national level in Malaysia. But some expenditure forecasting takes place. This article discusses the techniques used for expenditure forecasting in three states of Malaysia: Johore, Penang, and Pera

ISSN:0275-1100    

DOI:10.1111/1540-5850.00904

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00905

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY