{"id":114257,"date":"2013-07-06T00:00:00","date_gmt":"2013-07-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-economico-del-sistema-presupuestario-y-de-la-estructura-de-los-presupuestos-generales-del-estado-en-burundi-1962-2012\/"},"modified":"2013-07-06T00:00:00","modified_gmt":"2013-07-06T00:00:00","slug":"analisis-economico-del-sistema-presupuestario-y-de-la-estructura-de-los-presupuestos-generales-del-estado-en-burundi-1962-2012","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/analisis-economico-del-sistema-presupuestario-y-de-la-estructura-de-los-presupuestos-generales-del-estado-en-burundi-1962-2012\/","title":{"rendered":"Analisis economico del sistema presupuestario y de la estructura de los presupuestos generales del estado en burundi (1962\/2012)"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Blaise Funenge <\/strong><\/h2>\n<p>Burundi realiza una pr\u00e1ctica presupuestaria cercana a los modelos jur\u00eddicos napole\u00f3nicos y westminster usados en los sistemas presupuestarios de los pa\u00edses de la ocde. Es un pa\u00eds sin ingresos fiscales interiores suficientes porque el 90% de la poblaci\u00f3n vive de la econom\u00eda de subsistencia. Esto provoca una dependencia de las transferencias y pr\u00e9stamos externos de los presupuestos generales del estado. Este trabajo analiza cualitativamente y descriptivamente los presupuestos generales del estado burund\u00e9s. Se  muestra que el marco institucional presupuestario est\u00e1 modernizado y armonizado con la contabilidad por partida doble sin integrarse en la contabilidad estatal que sigue siendo de line \u00edtems. Las cifras presupuestarias muestran una preponderancia de las transferencias externas, lo que dirige los fondos correspondientes hacia programas aislados del marco de control presupuestario cl\u00e1sico, propio de las econom\u00edas avanzadas. Por consiguiente, los presupuestos corrientes se ajustan al comportamiento de los ingresos externos favoreciendo as\u00ed la corrupci\u00f3n.   clasificaci\u00f3n unesco: 120713, 530102, 530707, 530709, 530801, 530803, 530715, 560506, 560507, 590206, 590904.  palabras claves: pr\u00e1cticas presupuestarias, presupuestos generales del estado, sector p\u00fablico, ingresos presupuestarios, gastos presupuestarios, presupuestaci\u00f3n, gastos p\u00fablicos.   states as burundi implement budgeting practices similar to the napoleonic and westminster legal models used by oecd states budgeting systems. Burundi state has not enough budgeting domestic fiscal receipts because 90% of his population lives in a subsistence economy. That causes exterior aid and debt dependence respect to burundi state general budget which is analyzed qualitatively and descriptively in this study. This analysis shows that the institutional budget legal framework is modernized with an accrual budgeting and accounting basis but it practically stays working in line items practices. Budgetary aggregates evolution shows a speculation on exterior aid\/grants and debt. This problem orients correspondent founds to isolated programs from a classic budget control framework in advanced economies. In this way, the ordinary budget is adjusted to exterior receipts behavior which favors corruption.   unesco classification: 120713, 530102, 530707, 530709, 530801, 530803, 530715, 560506, 560507, 590206, 590904.  key words: budgeting practices, state budget, public sector, budgetary receipts, budgetary expenses, budgeting, public expense.       r\u00e9sum\u00e9. les etats comme le burundi r\u00e9alisent une pratique budg\u00e9taire proche des mod\u00e9les juridiques napol\u00e9oniens et westminster utilis\u00e9s par les syst\u00e9mes budg\u00e9taires des etats de l&apos;ocde. C&apos;est un etat sans recettes fiscales int\u00e9rieures suffisantes, 90% de la population vivant dans une \u00e9conomie de subsistance. Cela provoque une d\u00e9pendance aux dons et \u00ed\u00a0 la dette ext\u00e9rieure du budget g\u00e9n\u00e9ral de l&apos;etat burundais que ce travail analyse qualitativement et descriptivement. L&apos;\u00e9tude montre que son cadre institutionnel budg\u00e9taire est modernis\u00e9 par une pr\u00e9vision budg\u00e9taire harmonis\u00e9e avec la comptabilit\u00e9 \u00ed\u00a0 partie double sans l&apos;implanter dans la comptabilit\u00e9 de l&apos;etat qui reste de  line items. Aussi, l&apos;\u00e9volution des agr\u00e9gats budg\u00e9taires montre une sp\u00e9culation sur l&apos;aide\/don et la dette ext\u00e9rieure, ce qui oriente les fonds correspondants vers des programmes isol\u00e9s du cadre de contr\u00ed\u00b4le budg\u00e9taire classique des \u00e9conomies avanc\u00e9es. Ainsi, le budget courant s&apos;ajuste au comportement des recettes ext\u00e9rieures ce qui favorise la corruption.  classification unesco : 120713, 530102, 530707, 530709, 530801, 530803, 530715, 560506, 560507, 590206, 590904.  mots cl\u00e9s : pratiques budg\u00e9taires, budget g\u00e9n\u00e9ral de l&apos;etat, secteur public, recettes budg\u00e9taires, d\u00e9penses budg\u00e9taires, pr\u00e9vision budg\u00e9taire, d\u00e9penses publiques.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis economico del sistema presupuestario y de la estructura de los presupuestos generales del estado en burundi (1962\/2012)<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis economico del sistema presupuestario y de la estructura de los presupuestos generales del estado en burundi (1962\/2012) <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Blaise Funenge <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/06\/2013<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Ambrosio Sempere Flores<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: gumersindo Ruiz bravo de mansilla <\/li>\n<li>marilyne Peyrefitte (vocal)<\/li>\n<li>Carlos Monasterio escudero (vocal)<\/li>\n<li>Jos\u00e9 Luis Rivero ceballos (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Blaise Funenge Burundi realiza una pr\u00e1ctica presupuestaria cercana a los modelos jur\u00eddicos napole\u00f3nicos y westminster usados en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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