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作者:Sierd Hadley , Dirk-Jan Kraan , Bryn Welham ...
来源:[J].OECD Journal on Budgeting, 2018, Vol.18 (2), pp.151-195
摘要:This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to top-down budgeting. This transition ha...

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