摘要:

The president's new budget arrived to Congress two and one‐half weeks late. Its contents had been reduced to a single volume and a brief pamphlet. And it included proposals for improving the federal budgetary process. That budget is profiled herein, including discussions of the conditions under which it was submitted, the economic assumptions made within it, and the proposed expenditures and anticipated revenue

ISSN:0275-1100    

DOI:10.1111/1540-5850.00857

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

A number of proposals would apply Generally Accepted Accounting Principles (GAAP), as developed for reporting the financial performance of for‐profits, to federal financial reporting and budget accounting. Critics of these proposals include R.K. Mautz, a distinguished professor of accountancy. This article summarizes some of Mautz's conceptual objections to the use of private GAAP by not‐for‐profits and indicates his preferred approach to improved financial reporting by gover

ISSN:0275-1100    

DOI:10.1111/1540-5850.00858

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Central cities have been caught in a financial crisis caused by tax revolts and decreases in federal funding for cities during the Reagan administration. The impact of these events are examined, with particular attention to the response by states to the problems these circumstances have created for central cities and cities in general.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00859

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Public enterprises have a substantial fiscal impact in developing countries. This has led to the enterprises impinging on the budgetary process of the government while public enterprises are burdened by budget policies and macroeconomic policies. Such difficulties may necessitate the restructuring of public enterprises, either through privatization or reform to make them more competitive with the private sector.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00860

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

In their search for additional revenues, state governments in recent years have turned greater attention to collection of use taxes. Growth in interstate mail order sales has vastly increased the potential yield from use taxes, but Supreme Court decisions have limited the ability of states to effectively collect the tax. States have attempted to overcome enforcement barriers by joining in interstate use tax compliance compacts, and promoting congressional legislation to overcome constitutional prohibitions.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00861

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This study looks at the budget preparation process by examining different experiences of Texas cities and counties. It begins with a review of concerns shared by many in budgeting. Then it outlines the Government Finance Officers' Association criteria used to examine the budgets. Finally, budgets from the different Texas government entities are examined and compared.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00862

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This article describes the implementation and use of a decision support system designed to conduct cross‐sectional analyses of local government finances. A hypothetical situation using actual data from Illinois counties is constructed to illustrate the uses of the system. It is argued that the incorporation of this type of information, in conjunction with other local data, may lend additional capacity in resource allocation and policy formation at both the state and local levels of governmen

ISSN:0275-1100    

DOI:10.1111/1540-5850.00863

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00864

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Budget practitioners may have difficulty in defining a common academic ground for preparation for their careers sufficient to permit calling themselves professionals. Nevertheless, senior budget persons share common concerns, including significant changes in their relationships to the political officials of their agencies. These changes may be the result of the transition from incremental budgeting in a time of plenty to a time of scarcity and intense competition for resources.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00865

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00866

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY