C. Consolidation and Refinement of Program Budgeting
Despite the demise of the full-blown PPBS, program budgeting continued to be applied in the United States in a less-ambitious form. The passage of the Congressional and Impoundment Act of 1974 advanced multiyear budgeting; budget classifications by mission, function, and program; the use of sophisticated analytical techniques by the Congressional Budget Office and the General Accounting Office ( GAO ) , the development of performance indicators; and improved accounting and information systems. This approach persisted to the present day, resulting in a situation where it is possible for federal budget decision makers to have data on program and performance as well as on objects of expense.10 Moreover, in the meantime, the program approach to budgeting spread to other countries.
With the 1965 publication by the UN of a Manual for Program and Performance Budgeting, the use of program and performance budgeting was reinforced as a tool of development planning. In the 1960s, nearly 50 countries introduced variants of program and performance budgeting, although never on the scale of the United States. This then spread to developing countries, so that, by the end of the 1960s, nearly all Latin American countries, several Asian countries, and some African countries had introduced versions of program budgeting. On the whole, the impact on-budget decision-making has been disappointing —perhaps indicating that for many developing countries, its adoption was premature. The UN Manual, heavily based on U. S. experience, did lay d own preconditions for successful performance budgeting in developing countries: sound budgetary operating procedures; financial discipline; efficient methods of recording and reporting financial and physical data; and close coordination between the central budget agency and other government agencies. All or most, being typically absent in developing countries.
十万火急,哪位英语高手能帮我翻译一下下面的文章,大恩大德,永生难忘啊...
尽管全面的预算系统全面消失,项目预算继续在美国良性运行。国会在1974年通过预算法案,预算科目体系的任务,职能和程序,有先进的分析技术,国会预算办公室和总会计办公室(高等),业绩指标的开发利用和高级会计和信息系统。这种做法一直延续到现在,联邦预算的决策者有可能产生程序和性能数据以及开销.10此外,...
急急急!!!谁能把“牛郎织女” 的故事用英文为我写一下啊..
Now it is a tradition to celebrate Chinese Valentine's Day once a year on July 7th of the lunar calender.这是一种翻译.http:\/\/zhidao.baidu.com\/question\/13370706.html 这个问题里有更详细的,更多的版本.我看了,不是机器翻译的~
翻译:求英语高手帮助
The job I want to pursue is to popularize knowledge of law for more people to let them know their own rights and obligations,so that they can better protect their rights and interests,fulfill their duties and build a good social system.I think lawer is very cool.I want to hel...
...谢啦,本人刚刚申请,分不多,请多包含,大恩大德必将铭记于心
个人の能力:外国语の能力:英语:国家の英语の4级のレベル、、能力を言って、読んで、书くわりに良い闻くことがあって、英语で基本的な交流と疎通を行うことができます;コンピュータの能力:1は、win98\/win2000\/winxpなどのコンピュータシステムの操作を熟知します;2は、熟练しOffice...
英语高手进哦··(*^__^*) 嘻嘻……
国有企业应该随着经济的发展提高自身的品质与效率。上海三维制药有限公司,国外的医药贸易公司和其他实验单位应该在这方面起一个表率作用。同时,要优先给予50家大型的国有企业资金和技术上的支持。省和市政当局也应优先考虑那些被选定的企业。prefrential 没有这个单词,因此我猜测这是 preferential ...