ISSN:0275-1100    

DOI:10.1111/1540-5850.00544

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00545

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

摘要:

The accounting, auditing, and finance practices of municipal governments often are legally constrained by regulations imposed by state governments under whose jurisdiction cities are created. These practices may impact on municipal security risks and returns, either directly in the bond market or indirectly through such market intermediaries as bond rating agencies. The purpose of this article is to assess the impact of state mandates on municipal bond ratings.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00546

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00547

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00548

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00549

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00550

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

摘要:

This article offers an assessment of zero‐base budgeting (ZBB) derived from a field study conducted by the Urban Institute and supported by the National Science Foundation. Four cities and four states participated in the study, and several hundred public officials were interviewed.[ZBB encou

ISSN:0275-1100    

DOI:10.1111/1540-5850.00551

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY

摘要:

Editor's Note: The budget reductions pushed through Congress by President Reagan have spurred interest in one of the oldest issues in American politics—the proper relationship among the various levels of government in the United States. One of the most important studies of this issue was issued by the Kestnbaum Commission on Intergovernmental Relations in 1955. The Commission attempted to devise a set of rules for determining which level of government should be responsible for particular activities. When the Commission issued its report, federal grants accounted for less than five percent of the national budget. During the next 25 years, they escalated to more than 17 percent of total outlays. But as a result of recent budget cuts, they are expected to be only about 13 percent in the mid 1980s. Clearly, states and localities will operate in a different fiscal and programmatic environment in the next decade than they did in the preceding two. This excerpt from the report of the Commission continues to be a relevant, though not universally accepted, statement of the principles that should govern intergovernmental finance

ISSN:0275-1100    

DOI:10.1111/1540-5850.00552

出版商:Blackwell Publishers Ltd.    

年代:1982

数据来源: WILEY