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Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)

Author

Listed:
  • Marcos G. Morales Fonseca
  • Berly de Jesús Viamontes Rodríguez

Abstract

En los últimos tiempos los países latinoamericanos han venido desarrollando de manera reconocida los Sistemas de Administración Financiera Gubernamental; y especialmente la contabilidad de gobierno que registra, sistemáticamente, las operaciones que se realizan en los distintos niveles de la administración pública, con el objeto de generar información financiera, presupuestal, patrimonial y económica que facilite a sus usuarios, la evaluación de la actuación de los ejecutores presupuestarios y la toma de decisiones, permitiendo el registro veraz y oportuno de las operaciones propias del Estado y la emisión y análisis de los estados financieros de la Nación.

Suggested Citation

  • Marcos G. Morales Fonseca & Berly de Jesús Viamontes Rodríguez, 2011. "Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
    • Handle: RePEc:erv:observ:y:2011:i:153:4
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    More about this item

    Keywords

    M41- Accounting; M48 – Government Policy and Regulation; Contabilidad; Contabilidad Gubernamental; Contabilidad Pública;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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