An Analysis of Year-End Spending and the Feasibility of a Carryover Incentive for Federal Agencies
An Analysis of Year-End Spending and the Feasibility of a Carryover Incentive for Federal Agencies
复制标题
年终支出分析和联邦机构结转激励的可行性
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
M. McPherson
中科院分区：
文献类型：
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作者：
M. McPherson
摘要：本项目探讨了年终消费热潮及其成因。二次审查考虑使用结转奖励措施将义务期限延长最多12个月的可行性。与当前一年限制相关的问题被记录在案。对执行问题提出了可能的修复，并深入研究了一种解决方案，结转激励。调查结果包括联邦和州两级的许多例子，这些例子表明，年终支出会导致糟糕的决策和资源浪费。尽管历来预算和政策改革都是无效的，但拟议的结转奖励在通过的少数情况下证明是成功的。
Abstract : This project investigates the year-end rush to spend and the origins. A secondary examination considers the feasibility of using carryover incentives to extend the obligation period by up to twelve months. Problems associated with the current one-year limitation are documented. Possible fixes for execution problems are presented, and one solution, the carryover incentive, is looked at in depth. Findings include many examples at both the federal and state levels that suggest year-end spending leads to poor decisions and wasted resources. Despite a history of ineffective budgetary and policy changes the proposed carryover incentive has proven successful in the limited occasions that it has been adopted.