Sistema integral de gestión pública sobre la base de devengo. Experiencias en el ámbito de países de la OCDE
This paper analyses the way the budget works using the accrual system method as a basic hypothesis in conceptual coherence with the countable system, to configure a modern global system of public administration used to successfully tackle the goals that the public bodies have set. We analyse the experiences that are happening in different countries of the OECD sphere, as paradigmatic models of these reforms. We resume the characteristics of the budgetary systems, the characteristics and objectives of the financial management systems, the problems for their implementation, as well as their implications in the decision making process. We conclude studying the starting process of the reform in Spain.
Volume (Year): 74 (2010)
Issue (Month): 02 ()
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