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Una propuesta metodológica para el dictamen del balance de la nación

Author

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  • Rafael Prieto Durán

Abstract

En este artículo se realiza una propuesta metodológica para la elaboración del informe odictamen del Balance de la Nación. Dicho balance es el informe que se debe presentar sobre lagestión fiscal de las entidades o personas que manejen fondos públicos y su elaboración esfunción del Controlar General de la República. El enfoque metodológico planteado, difiere dela auditoría tradicional de los estados financieros por cuanto la Constitución Política de Colombiaestablece que el control Fiscal debe tener en consideración los criterios de eficiencia, eficacia,economía, equidad y valoración de los costos ambientales y estos criterios deberían ser objetode inclusión en el informe y dictamen del Balance de la Nación.

Suggested Citation

  • Rafael Prieto Durán, 2003. "Una propuesta metodológica para el dictamen del balance de la nación," Revista Equidad y Desarrollo, Universidad de la Salle, issue 1, April.
    • Handle: RePEc:col:000452:010095
    DOI: 10.19052/ed.399
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    More about this item

    Keywords

    control; gestión fiscal; auditorio integral.;
    All these keywords.

    JEL classification:

    • H13 - Public Economics - - Structure and Scope of Government - - - Economics of Eminent Domain; Expropriation; Nationalization
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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