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机译:无效的财政规则?公共部门会计准则对预算,效率和问责制的影响
Univ Munich Leibniz Inst Econ Res Ifo Inst Poschingerstr 5 D-81679 Munich Germany;
Univ Munich Leibniz Inst Econ Res Ifo Inst Poschingerstr 5 D-81679 Munich Germany;
Tech Univ Dresden Univ Munich Ifo Inst Dresden Branch Leibniz Inst Econ Res Einsteinstr 3 D-01069 Dresden Germany;
Fiscal rules; Public accounting; Budget transparency; Sustainability; Government efficiency; Accountability; Local government;