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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

  • Fernando López Castellano

    ()

    (Universidad de Granada. Deparment of Applied Economics)

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    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.

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    File URL: http://www.ugr.es/~teoriahe/RePEc/gra/fegper/FEGWP109.pdf
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    Paper provided by Faculty of Economics and Business (University of Granada) in its series FEG Working Paper Series with number 09/01.

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    Length: 28 pages
    Date of creation: 09 May 2009
    Date of revision:
    Handle: RePEc:gra:fegper:09/01
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