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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

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  • Fernando López Castellano

    () (Universidad de Granada. Deparment of Applied Economics)

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.

Suggested Citation

  • Fernando López Castellano, 2009. "La contabilidad pública en las Cortes de Cádiz: la “Memoria sobre la Cuenta y Razón de España” (1811) de José Canga Argüelles," FEG Working Paper Series 09/01, Faculty of Economics and Business (University of Granada).
  • Handle: RePEc:gra:fegper:09/01
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    Keywords

    Economic History; Treasury; Public Accounts; Account and Reason;

    JEL classification:

    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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