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El patrimonio y los ciclos de operaciones financieras

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  • Campo Alcides Avellaneda Bautista

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Abstract

ResumenEn el presente trabajo se demuestra que el patrimonio como representación de la riqueza, es punto de partida y de llegada del sistema de Ciclos de Operaciones Financieras y que éstos constituyen el sistema dinámico del patrimonio; el estudio de sus relaciones, permiten la comprensibilidad de los sistemas de control e información contable, financiera y de aseguramiento. Es un trabajo teórico del campo de conocimiento de las ciencias económicas, administrativas y contables, desarrollado desdediferentes tipos de investigación, principalmente el descriptivo-explicativo.AbstractTHE PATRIMONY AND THE CYCLES OF FINANCIAL OPERATIONSIn the present work it is demonstrated that the patrimony, as representation of the richness, is a point of departure and arrival of the system of Financial Operations, and that these constitute the dynamic system of the patrimony; the study of their relations allow the comprehensibility of the control and countable systems, financial and insurance information. It is a theoretical work of the economic, administrative and countablesciences field, developed from different types of investigation, mainly the descriptive - explanatory.ResumoO PATRIMÔNIO E OS CICLOS DE OPERAÇ ÕES FINANCEIRASEste artigo demonstra que o patrimônio, como uma representaçãoda riqueza, é o ponto de partida e de destino do ciclo do sistemade Operações Financeiras, e que constituem o sistema dinâmico dopatrimônio; o estudo de suas relações permite a compreensão dossistemas de controle e as informações contábeis, financeiras e de seguros. É um campo de conhecimentos teóricos de economia, administração e contabilidade, desenvolvidos a partir de diferentes tipos de pesquisas,principalmente descritivo-explicativo.RésuméBASES CONCE PTUELLES POUR LA CONSTRUCTION D´UNE THÉORIE COM PTABLEDans ce travail on démontre que le patrimoine comme représentationde la richesse est un point de départ et d´arrivée du système des Cycles d´Opérations Financières; et que ceux-ci constituent un système dynamique du patrimoine, l´étude de leurs relations permettent la compréhension des systèmes de control et d´information comptable financière et d´assurance.C´est un travail théorique du champ de connaissance des scienceséconomiques, administratives et comptables; ce travail est développé à partir de différent types d´investigation principalement le descriptif - explicatif.

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Bibliographic Info

Article provided by UNIVERSIDAD LIBRE - SEDE PRINCIPAL in its journal REVISTA CRITERIO LIBRE.

Volume (Year): (2010)
Issue (Month): ()
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Handle: RePEc:col:000370:007055

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Keywords: Ciclos de Operaciones Financieras; Patrimonio; Riqueza; Sistemarepresentacional.Key words: Financial information; patrimony; richness.Palavras-chave: Ciclos de operações financeiras; patrimômio; ariqueza; sistema representacional.Mots clés: Cycles d´opérations financières; patrimoine; richesse; système représentationnel.;

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