{"id":83860,"date":"2018-03-10T00:08:03","date_gmt":"2018-03-10T00:08:03","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-la-informacion-financiera-publica-estudio-de-los-ayuntamientos-asturianos\/"},"modified":"2018-03-10T00:08:03","modified_gmt":"2018-03-10T00:08:03","slug":"analisis-de-la-informacion-financiera-publica-estudio-de-los-ayuntamientos-asturianos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-de-la-informacion-financiera-publica-estudio-de-los-ayuntamientos-asturianos\/","title":{"rendered":"An\u00e1lisis de la informacion financiera p\u00fablica. estudio de los ayuntamientos asturianos."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Isabel C\u00e1rcaba Garc\u00eda <\/strong><\/h2>\n<p>El an\u00e1lisis de la informaci\u00f3n financiera p\u00fablica permite apreciar la evoluci\u00f3n de la situaci\u00f3n financiera de los entes p\u00fablicos, a la vez que suministra a los ciudadanos y dem\u00e1s usuarios de la informaci\u00f3n un instrumento para medir lo que se ha hecho, c\u00f3mo se ha hecho y a qu\u00e9 precio. El desarrollo de un adecuado modelo de an\u00e1lisis resulta indispensable para la medici\u00f3n de la condici\u00f3n financiera de la entidad, evaluando aspectos tan relevantes como su capacidad para atender el pago de las deudas y para seguir prestando el mismo nivel de servicios en el futuro. El prop\u00f3sito perseguido en este trabajo consiste en el desarrollo y aplicaci\u00f3n de un proceso de an\u00e1lisis econ\u00f3mico-fianciero en el \u00e1mbito local, seleccionando como sujetos de estudio a los ayuntamientos asturianos.  el cap\u00edtulo i se destina a describir el marco normativo y coneptual del an\u00e1lisis econ\u00f3mico-financiero en la administraci\u00f3n local. Se inicia este cap\u00edtulo con una revisi\u00f3n de la literatura que permite obtener una visi\u00f3n global acerca de cu\u00e1l ha sido la evoluci\u00f3n y las principales l\u00edneas de investigaci\u00f3n dentro del campo del an\u00e1lisis contable en el sector p\u00fablico. seguidamente se procede al estudio del marco normativo al que debe ajustarse la contabilidad p\u00fablica en espa\u00f1a para, a continuaci\u00f3n, pasar a delimitar el sector p\u00fablico local como \u00e1mbito subjetivo del an\u00e1lisis, identificar las distintas personas o colectivos interesados en el mismo, precisar sus necesidades de informaci\u00f3n y describir la informaci\u00f3n elaborada para satisfacer tales necesidades.  el cap\u00edtulo 2 contiene el desarrollo de un modelo para el an\u00e1lisis de la informaci\u00f3n financiera p\u00fablica. Tras la descripci\u00f3n del contenido y metodolog\u00eda del an\u00e1lisis econ\u00f3mico-financiero en el sector p\u00fablico, se procede a la definici\u00f3n y estudio de las principales magnitudes que pueden ser utilizadas para el examen de la situaci\u00f3n financiera y actuaci\u00f3n de la entidad, al ti<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>An\u00e1lisis de la informacion financiera p\u00fablica. estudio de los ayuntamientos asturianos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 An\u00e1lisis de la informacion financiera p\u00fablica. estudio de los ayuntamientos asturianos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Isabel C\u00e1rcaba Garc\u00eda <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/03\/2000<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>Jos\u00e9 Miguel Fernandez fernandez (vocal)<\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<li>bernardino Benito lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Isabel C\u00e1rcaba Garc\u00eda El an\u00e1lisis de la informaci\u00f3n financiera p\u00fablica permite apreciar la evoluci\u00f3n de la [&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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