Background of Establish the Budget and Accounting act of 1921 and budgeting procedure

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  • 予算・会計法の導入の背景と予算編成の手続
  • ヨサン ・ カイケイホウ ノ ドウニュウ ノ ハイケイ ト ヨサン ヘンセイ ノ テツズキ

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Abstract

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Based on the hotly debated issue in Congress in 1919 focusing on the budget system reform, this paper analyzes the process of the legislation of the Budget and Accounting Act of 1921, and then considers the budget system under the act, especially its process.

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  • Research bulletin

    Research bulletin 58・59 77-91, 2013-02-28

    高松大学・高松短期大学

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