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Sobre el régimen económico y financiero particular de las sociedades cooperativas

Author

Listed:
  • Pilar Gómez Aparicio

    (Escuela de Estudios Cooperativos. Universidad Complutense de Madrid.)

  • Marta Miranda García

    (Escuela de Estudios Cooperativos. Universidad Complutense de Madrid.)

Abstract

Por régimen económico en las sociedades cooperativas normalmente nos referimos a la regulación de los aspectos económicos y financieros que establecen las leyes cooperativas. Hay aspectos económicos que quedan afectados por los principios cooperativos: estructurales (afectan a la estructura financiera) y funcionales (afectan al funcionamiento económico en sentido amplio). Esas particularidades no afectan a los objetivos económicos y empresariales que fijan sus socios ni a los principios económicos que deben guiar la gestión empresarial. Como resumen, las particularidades económicas inciden en la obtención y distribución de resultados y en la estructura financiera (en las características diferenciadas de algunas fuentes financieras).

Suggested Citation

  • Pilar Gómez Aparicio & Marta Miranda García, 2006. "Sobre el régimen económico y financiero particular de las sociedades cooperativas," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 28-56.
    • Handle: RePEc:ucm:reveco:y:2006:i:90:p:28-56
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    File URL: https://eprints.ucm.es/id/eprint/10344/1/REVESCO_N_90.2_Pilar_GOMEZ,_MARTA_MIRANDA.pdf
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    More about this item

    Keywords

    Régimen económico; Estructura financiera; Instrumentos financieros; Dificultades financieras; Principios cooperativos.;
    All these keywords.

    JEL classification:

    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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