{"id":1946,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/la-contabilidad-publica-en-espana-especial-referencia-al-subsector-administracion-general-del-estado\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"la-contabilidad-publica-en-espana-especial-referencia-al-subsector-administracion-general-del-estado","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-contabilidad-publica-en-espana-especial-referencia-al-subsector-administracion-general-del-estado\/","title":{"rendered":"La contabilidad publica en espa\u00f1a. especial referencia al subsector administracion general del estado"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Bernardino Benito Lopez <\/strong><\/h2>\n<p>La tesis doctoral que presentamos ha sido dividida en dos partes fundamentales: primera, delimitaciones conceptuales, y segunda, contabilidad de la administracion general del estado. La primera parte se dedica a ofrecer una delimitacion conceptual de distintos aspectos relacionados con la contabilidad publica y que resultan de una importancia vital para su comprension.  asi, analizamos las caracteristicas propias de las organizaciones que integran el sector publico, la delimitacion de este, el concepto y division de la contabilidad publica, los objetivos que debe reunir la informacion contable publica, las caracteristicas mas sobresalientes que presentan los presupuestos generales del estado, y terminamos esta primera parte abordando la problematica que se deriva de la consideracion de unos principios contables en el sector publico no lucrativo.  sentadas las premisas de los capitulos anteriores, la segunda parte la hemos destinado al estudio de las problematicas contables que se derivan de las principales operaciones realizadas en el ambito de la administracion general del estado, para lo cual nos hemos servido de lo dispuesto en el nuevo plan general de contabilidad publica aprobado por orden de 6 de mayo de 1.994.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilidad publica en espa\u00f1a. especial referencia al subsector administracion general del estado<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilidad publica en espa\u00f1a. especial referencia al subsector administracion general del estado <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Bernardino Benito Lopez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Pedro Luengo   Mulet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez Diaz <\/li>\n<li>Vicente Montesinos Julve (vocal)<\/li>\n<li> Requena Rodr\u00edguez Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Pedro Rivero Torre (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Bernardino Benito Lopez La tesis doctoral que presentamos ha sido dividida en dos partes fundamentales: primera, delimitaciones [&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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