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¿Tesorería Mayor o Tesorería General? El control contable en los años 1720: una historia conflictiva. (Main Treasury or General Treasury? The accounting control in 1720: a troubled history)

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  • Dubet, Anne
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    Abstract

    El texto estudia los conflictos suscitados a mediados de los años 1720 por la organización del control contable de la real hacienda entre dos grupos de hombres asociados a las primeras reformas político-administrativas de Felipe V. Se exponen las modalidades del control ejercido a través de la Tesorería Mayor instituida en 1703, y en particular las implicaciones de la cuenta única. En ésta, se “refunden” las cuentas de los tesoreros de ejércitos situados bajo la tutela del Tesorero Mayor. Además, figuran en ella las operaciones de cargo y data de los responsables de rentas del rey cuando su producto se asigna al Tesorero Mayor, lo cual es el caso de los tesoreros y depositarios de las rentas más importantes de la monarquía (rentas generales, salinas, tabaco, casas de moneda, etc.). Así, el Tesorero Mayor controla a estos agentes, por lo que uno de los actores del conflicto llega a comparar la Tesorería con una Veeduría General. (The paper studies the conflicts originated because of the organization of accounting control of the Exchequer between two groups of persons who had to do with the first political-administrative reforms carried out by Philip V at the middle of the 1720s. The different forms of control practiced by the Tesorería Mayor (Main Treasury), which was established in 1703, and in particular the implications of the Unique account. In this account were combined the accounts kept by the diverse treasurers of the army, who reported to the Main Treasurer. They also recorded the charge and discharge operations made by the responsible officers of the king’s incomes when their product was trusted to the Main Treasurer. This was the case with the treasurers and receivers of the most important incomes of the Crown (general income, salt income, tobacco income, mining income, etc.). The Main Treasurer supervised these agents and in this way one of the persons involved in the conflicts could compare the Main Treasury with a General Audit Body).

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/dubet13.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2010)
    Issue (Month): 13 (December)
    Pages: 95-132

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    Handle: RePEc:dec:articl:2010-12:95-132

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Tesorería mayor; tesorería general; control contable; boletín; harebueno; alcance de tropas. Main Treasury; General Treasury; accounting control; accounting history; Spain; 18th century.;

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