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La contabilidad pública en las Cortes de Cádiz: la "Memoria sobre la Cuenta y Razón de España" (1811) de José Canga Argüelles. (Public Sector Accounting at the Parliament in Cadiz: the "Report on Spain's Accounting" (1811) by José Canga Argüelles)

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  • López Castellano, Fernando

Abstract

En este trabajo se narra un intento relevante, siquiera desde el punto de vista doctrinal, de la historia institucional de la Hacienda: el ambicioso proyecto de reforma de la Contabilidad Pública llevado a cabo por las Cortes Generales y Extraordinarias instaladas en Cádiz durante la invasión napoleónica. En este capítulo poco conocido de la historia institucional de la Hacienda, destacan las ideas sobre la Cuenta y Razón expuestas por el Secretario del Despacho de Hacienda, José Canga Argüelles, a lo largo de su corto, pero prolífico paso por el ministerio, y, sobre todo, en su “Memoria sobre la Cuenta y Razón de España”, leída ante las Cortes Generales y Extraordinarias reunidas en Cádiz el día 29 de Junio de 1811. La Memoria contiene las líneas maestras de la futura reforma gaditana y de los posteriores proyectos de administración de la Tesorería. La filosofía de la Memoria será asumida por el texto constitucional y por la Comisión Especial de Hacienda, encargada de elaborar el proyecto de nueva planta de Tesorería, y se verá reflejada, finalmente, en el Decreto de 7 de agosto de 1813. This paper describes an important initiative, at least from a doctrinal point of view, in the framework of the institutional history of Spanish Exchequer, i.e., the ambitious reform project of Public Sector Accounting carried out by the General and Extraordinary Assembly seated in Cadiz during the Napoleonic invasion. This is a very little known chapter of the institutional history of Spanish Exchequer. In this chapter José Canga Argüelles’ ideas on Public Sector Accounting stand out. He exposed these ideas in the course of his short but very prolific time as Finance Minister and above all in his “Report on Spain’s Accounting” presented before the General and Extraordinary Assembly met in Cadiz on the 29th June 1811. The Report contains the main lines of the future reform of Cadiz and the further projects regarding the Treasury administration. The philosophy of the Report was assumed by the Constitution and by the Special Exchequer Commission entrusted with the elaboration of the project of the new structure of the Treasury. At last, it informed the Decree of 7th August 1813.

Suggested Citation

  • López Castellano, Fernando, 2009. "La contabilidad pública en las Cortes de Cádiz: la "Memoria sobre la Cuenta y Razón de España" (1811) de José Canga Argüelles. (Public Sector Accounting at the Parliament in Cadiz: the "," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 10, pages 216-238, June.
  • Handle: RePEc:dec:articl:2004-09:216-238
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