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Finanzas públicas estatales y las leyes de fiscalización superior en México


  • Nancy García Vazquez

    (Facultad Latinoamericana de Ciencias Sociales)


We study the relationship between the design of accounting laws for thirty Mexican state governments and their public finances. We use two indexes and OLS regressions to analyze it. The first index assesses the quality of the design of the state accounting laws (Figueroa, 2005; García, 2007). The second index assesses the fiscal situation per state for the years 2000 and 2005 (Aregional, 2004). We find that the fiscal situation of Mexican states can be explained by a two-year old design in the law. Laws designed one year before the exercise of the state budget do not have effects on it

Suggested Citation

  • Nancy García Vazquez, 2009. "Finanzas públicas estatales y las leyes de fiscalización superior en México," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 3(1), pages 1-13.
  • Handle: RePEc:ega:rafega:200901

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    México; fiscalización superior; finanzas públicas; leyes; estados;

    JEL classification:

    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • K39 - Law and Economics - - Other Substantive Areas of Law - - - Other
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration


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