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La utilidad de los estados contables en las empresas para evaluar el retorno de las inversiones públicas

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Abstract

Las inversiones públicas en infraestructuras generan una rentabilidad para las administraciones que se puede medir en términos monetarios, a través de las cuantías que retorna al Estado mediante los gravámenes generados por su construcción. Este artículo pretende demostrar que es posible calcular este dato partiendo del contenido de los estados contables empresariales. Se confirma que la utilidad de la información contable no se limita a su suministro para que sea evaluada por terceros, sino que contribuye también a la valoración de la rentabilidad total que generan las inversiones de las Administraciones Públicas. El estudio se apoya en un soporte práctico basado en la línea de tren Alta Velocidad: Madrid-Barcelona-Frontera Francesa.

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  • Clara Muñoz Colomina & Adolfo Millán Aguilar, 2001. "La utilidad de los estados contables en las empresas para evaluar el retorno de las inversiones públicas," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 02-01, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  • Handle: RePEc:ucm:doctra:02-01
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    Inversiones públicas España.;

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