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Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial

Author

Listed:
  • Eva Angela Cruz Silbeto
  • José Carlos del Toro Ríos

Abstract

El desarrollo económico y social del Estado se basa en la Gestión Administrativa del Sector Público, motivo que obliga a su constante actualización y modernización de modo que se logren los objetivos propuestos. Conforme avanza la Sociedad y se tornan más complejas las relaciones entre los seres humanos, el Estado, a través del Sector Público interviene para equilibrar y orientar las diferentes fuerzas que lo integran; que determinan la participación del Estado en la actividad socio-económica. El trabajo que se presenta tiene como propósito mostrar un proyecto de Normas Específicas de Contabilidad Gubernamental para el Sector Gobierno a Nivel Provincial, dada la necesidad de contar con una administración pública competente para lograr un desarrollo sostenible y que permitirá un análisis adecuado de los recursos materiales y financieros con que cuenta las finanzas públicas para la toma de decisiones, en la atención a los programas sociales del territorio

Suggested Citation

  • Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2015. "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 212, October.
    • Handle: RePEc:erv:observ:y:2015:i:212:14
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    More about this item

    Keywords

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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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