美国会预算编制程序.pptVIP

The Federal Budget Process and Current Issues in Federal Budgeting Philip G. Joyce Associate Professor of Public Administration The George Washington University October 28, 2002 * What is the Federal Budget Process? A Set of Rules and Institutions for Making Tax and Spending Decisions A Result of Many Different Laws: Budget and Accounting Act of 1921 Congressional Budget and Impoundment Control Act of 1974 Balanced Budget and Emergency Deficit Control Act of 1985 Budget Enforcement Act of 1990 * Historical Development Budget and Accounting Act of 1921 Created executive budget Established OMB a