English to Polish Bus/Financial Accounting rachunkowość budżetowa

Witam,
Bardzo proszę o wyjaśnienie terminu: "accrual budgeting" w zdaniu: Accrual Budgeting and Fiscal Policy

lub w kontekście:
Can an accrual budgeting system – a system in which budgetary spending authorisations to line ministries are formulated in accrual terms – serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.