Our Unaccountable Federal Government: It Doesn't Add Up.
聚焦美国联邦政府财务运作中的会计原则，探讨权责发生制的应用、资本预算的实施以及预算与会计标准的整合问题。
Abstract Focuses on the accounting principles used in the financial operation of the federal government in the U.S. Installation of accrual accounting; Implementation of capital budgeting; Integration of budgeting and accounting standards.