作者：Lee, RD
摘要：In the last quarter century, change was a predominant characteristic of state budgeting practices. Some of the most dramatic and thorough changes came in the areas of computer applications to budgeting, in the capabilities of accounting systems, and in the financial control exerted by budget offices through accounting systems. Budget office personnel have become better educated. A noticeable shift has occurred away from professional training in business and accounting toward public administrat...
