Dutch Central Government Budgeting and Accounting System

  • Harman W. O. L. M. Korte


The subject of this contribution will be approached by means of answering two major questions. These are the following: what is the role for accrual accounting and budgeting in the Dutch central government system and what is the content of recent government proposals to renew the budget and report structure? The answering will be done by means of entering into a number of sub-questions.


Central Government Budget Deficit Golden Rule Capital Expenditure Capital Account 
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Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Harman W. O. L. M. Korte

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