Sour, Laura (2008): Gasto público basado en políticas públicas: ¿Hasta dónde hemos avanzado en México? Published in: Instituto de Administración Pública del Estado de México, A, C. (IAPEM) No. 70 (May 2008): pp. 137-165.
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Abstract
The author explains the relevance of the budget and its relation with the National Plan of Development, as well as its focusing in the Account of the Federal Public Property, which allows to locate better for aims of the communitarian life, the actions of government with base in the investments carried out in a fiscal year, same which they have as an aim, to impel the objectives of social and economic development which they must know itself through the transparency norms, since these allow to include/understand better the exercise of the governmental accounting, fact that is related in a direct way to the practice of the democratic values that characterize the present political life of the country.
Item Type: | MPRA Paper |
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Original Title: | Gasto público basado en políticas públicas: ¿Hasta dónde hemos avanzado en México? |
English Title: | Public Expenditures Based on Public Policies: How far we have come in Mexico? |
Language: | Spanish |
Keywords: | Development; government; plan; budget; transparency |
Subjects: | H - Public Economics > H6 - National Budget, Deficit, and Debt > H61 - Budget ; Budget Systems H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H72 - State and Local Budget and Expenditures O - Economic Development, Innovation, Technological Change, and Growth > O2 - Development Planning and Policy > O23 - Fiscal and Monetary Policy in Development |
Item ID: | 50453 |
Depositing User: | Dr. Laura Sour |
Date Deposited: | 11 Nov 2013 16:52 |
Last Modified: | 02 Oct 2019 05:23 |
References: | Chávez Presa, Jorge A. (2000). Para Recobrar la Confianza en el Gobierno: Hacia la transparencia y mejores resultados con el presupuesto público. Fondo de Cultura Económica. Hoge, Jeff and Martin, Ed. (2006). Linking Accounting and Budget Data: a Discourse. Public Budgeting and Finance. 26, 2:121. Ley Federal de Presupuesto y Responsabilidad Hacendaria, Diario Oficial de la Federación, 30 de marzo 2006. Martí, Caridad. (2006). “Accrual budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy” Public Budgeting and Finance, 26, pp. 2- 45. Martner, Gonzalo. (1995). Presupuesto por programas. Editorial Siglo XXI, México. Ngoyi, Mwabilu L., Gerald J. Miller and Marc Holzer. (2004). Outcome Budgeting: Assessment of its Goals and Objectives across Government Levels. Pina, Vicente y Lourdes Torres. (2003). “Reshaping Public Sector Accounting: An International Comparative View” Canadian Journal of Administrative Sciences, 20 (4), pp. 334-350. Secretaría de Hacienda y Crédito Público (SHCP). (2007). Marco Conceptual. Unidad de Contabilidad Gubernamental e Informes sobre la Gestión Pública. México. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/50453 |