مقاله انگلیسی رایگان در مورد بودجه بندی برای هزینه های اجباری – وایلی 2018

 

مشخصات مقاله
ترجمه عنوان مقاله بودجه بندی برای هزینه های اجباری: پیش درامد برای اصلاحات
عنوان انگلیسی مقاله Budgeting for Mandatory Spending: Prologue to Reform
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 21 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه وایلی
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) Master Journal List
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
شناسه ISSN 1540-5850
مدل مفهومی ندارد
پرسشنامه ندارد
متغیر ندارد
رفرنس دارد
رشته های مرتبط حسابداری، مدیریت
گرایش های مرتبط حسابداری مالی، حسابداری دولتی، حسابداری مدیریت، مدیریت دولتی، مدیریت سازمان های دولتی، مدیریت مالی
نوع ارائه مقاله
ژورنال
مجله  بودجه عمومی و امور مالی – Public Budgeting & Finance
دانشگاه  Trachtenberg School of Public Policy and Public Administration, The George Washington University
شناسه دیجیتال – doi
https://doi.org/10.1111/pbaf.12210
کد محصول E13227
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
INTRODUCTION

BUDGETARY ACCOUNTING FOR FEDERAL RETIREMENT

DEFENSE OF CURRENT BUDGETARY ACCOUNTING, REASSESSED

PROPOSED ALTERNATIVE ACCOUNTING FOR MANDATORY SPENDING

EFFECTS OF ACCOUNTING CHANGE FOR CSRSF AND OASDI ON PROGRAM COSTS, DEFICIT, AND DEBT

SOME POTENTIAL CRITICISMS OF THE PROPOSAL

CONCLUDING COMMENT

REFERENCES

 

بخشی از متن مقاله:
INTRODUCTION Under current U.S. budget policy, federal debt/GDP is projected to rise without foreseeable limit (Congressional Budget Office [CBO] 2018). This path implies commensurate future net taxes, increases risk of debt-driven fiscal crises, restricts the ability of government to respond to future shocks and changed priorities, lowers standards of living, and increases the chances that government will rely more heavily on newly created money to finance its obligations. Those outcomes threaten economic, political, and social stability (Burman et al. 2010; CBO 2018). A proximate driver of rising debt under current law is the growth in mandatory spending, which constitutes about twothirds of federal outlays, up from 25 percent in 1962 (Office of Management and Budget [OMB] 2017). Those payments are largely for Social Security, Medicare, Medicaid, federal civilian and military pensions, other post-employment benefits, and various safety net and insurance programs. Mandatory spending grows with the number of eligible beneficiaries and prices, without further action by the Congress. The procedural automaticity of mandatory spending often prompts Members and observers to complain that growth in those programs is “walled off” from budget decisions. Although the Congress and the Executive Office of the President are aware of the risks of current policy, they procrastinate. Indeed, they are more inclined to cut taxes and increase spending than to address the existing imbalance. Delaying a corrective response is problematic because adjusting fiscal course sooner rather than later would reduce the excess burden of uncertainty from government indecision (Gomez, Kotlikoff, and Viceira 2012), increase efficiency in terms of smoothed tax rates and consumption (Shaviro 2009), and require a smaller change with lower transition costs (e.g., Blahous 2016). In a world of consistently rational, high-energy agents and principals, devoid of weak self-control, present bias, or cognitive limitation, inaction would be an informed, mindful choice. Neither accounting nor other features of the budget process would affect decisions. Agents would “see through” accounting veils and other process distortions to the underlying reality and make the same.

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