Question

十万火急，哪位英语高手能帮我翻译一下下面的文章，大恩大德，永生难忘啊~

C. Consolidation and Refinement of Program Budgeting
Despite the demise of the full-blown PPBS, program budgeting continued to be applied in the United States in a less-ambitious form. The passage of the Congressional and Impoundment Act of 1974 advanced multiyear budgeting; budget classifications by mission, function, and program; the use of sophisticated analytical techniques by the Congressional Budget Office and the General Accounting Office ( GAO ) , the development of performance indicators; and improved accounting and information systems. This approach persisted to the present day, resulting in a situation where it is possible for federal budget decision makers to have data on program and performance as well as on objects of expense.10 Moreover, in the meantime, the program approach to budgeting spread to other countries.
With the 1965 publication by the UN of a Manual for Program and Performance Budgeting, the use of program and performance budgeting was reinforced as a tool of development planning. In the 1960s, nearly 50 countries introduced variants of program and performance budgeting, although never on the scale of the United States. This then spread to developing countries, so that, by the end of the 1960s, nearly all Latin American countries, several Asian countries, and some African countries had introduced versions of program budgeting. On the whole, the impact on-budget decision-making has been disappointing —perhaps indicating that for many developing countries, its adoption was premature. The UN Manual, heavily based on U. S. experience, did lay d own preconditions for successful performance budgeting in developing countries: sound budgetary operating procedures; financial discipline; efficient methods of recording and reporting financial and physical data; and close coordination between the central budget agency and other government agencies. All or most, being typically absent in developing countries.

Answer 1

C.巩固和项目预算细化
尽管全面的预算系统全面消失，项目预算继续在美国良性运行。国会在1974年通过预算法案，预算科目体系的任务，职能和程序，有先进的分析技术，国会预算办公室和总会计办公室（高等），业绩指标的开发利用和高级会计和信息系统。这种做法一直延续到现在，联邦预算的决策者有可能产生程序和性能数据以及开销.
10此外，在此期间，该计划的预算方针也引入其他国家。
随着联合国1965年出台运作一系列计划和绩效预算，计划和预算执行得到了加强，成为发展规划的工具。20世纪60年代，近50个国家推出计划和绩效预算的变种，但也从未达到美国的规模。随后传至发展中国家，这样，60年代末，几乎所有的拉美国家，亚非一些国家已实施项目预算版本。整体而言，影响预算决策过程是令人失望的，这或许表明，对于许多发展中国家来说，它的通过还为时过早。联合国的做法，很大程度上基于美国的经验，也为发展中国家自身的成功绩效预算提供了先决条件：健全的财政运作程序，财务纪律的有效方法记录，报告财务和实物资料，密切配合中央机构和其他政府机构之间的预算。这在发展中国家通常是没有的。