{"id":144551,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-racionalizacion-de-la-gestion-en-la-administracion-local-espanola-ante-su-nueva-reforma-presupuestaria-y-contable\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"la-racionalizacion-de-la-gestion-en-la-administracion-local-espanola-ante-su-nueva-reforma-presupuestaria-y-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-racionalizacion-de-la-gestion-en-la-administracion-local-espanola-ante-su-nueva-reforma-presupuestaria-y-contable\/","title":{"rendered":"\u00abla racionalizacion de la gestion en la administracion local espa\u00f1ola ante su nueva reforma presupuestaria y contable\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Amaya Herrero Iglesias <\/strong><\/h2>\n<p>La nueva reforma presupuestaria y contable de la administracion local espa\u00f1ola, surgida como consecuencia de la necesidad de proceder a una autentica mejora de la gestion de los fondos publicos en este ambito, supone un verdadero paso al frente en el sistema de representacion de su situacion patrimonial y de las actividades desarrolladas. No obstante, dicha reforma, al encontrarse centrada exclusivamente en la contabilidad financiera, no permite conocer la eficacia y eficiencia alcanzadas en la misma.  por ello, desarrollamos en el trabajo lo que consideramos las principales pautas a seguir para el avance de la presupuestacion y gestion financiera de los a\u00f1os 90 para estas organizaciones, destacando los principales puntos a considerar para la creacion de un sistema de contabilidad de costes y la definicion de objetivos e indicadores sociales, todo ello, desde una perspectiva interorganizacional y con vision a largo plazo, donde los conceptos de responsabilidad y de equidad intergeneracional.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla racionalizacion de la gestion en la administracion local espa\u00f1ola ante su nueva reforma presupuestaria y contable\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla racionalizacion de la gestion en la administracion local espa\u00f1ola ante su nueva reforma presupuestaria y contable\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Amaya Herrero Iglesias <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1993<\/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>Felipe Blanco Ibarra<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martinez Churiaque Jos\u00e9 Ignacio <\/li>\n<li>Miguel \u00e1ngel Crespo Dom\u00ednguez (vocal)<\/li>\n<li>Vicente Montesinos Julve (vocal)<\/li>\n<li>Antonio Fernandez Fernandez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Amaya Herrero Iglesias La nueva reforma presupuestaria y contable de la administracion local espa\u00f1ola, surgida como consecuencia [&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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