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Estabilidad presupuestaria, financiamiento y responsabilidad social en los municipios españoles

Author

Listed:
  • Herenia Gutiérrez Ponce

    (Universidad Autónoma de Madrid, España)

  • Julián Chamizo González

    (Universidad Autónoma de Madrid, España)

  • Elisa Isabel Cano Montero

    (Universidad de Castilla-La Mancha, España)

Abstract

En este trabajo analizamos las relaciones más relevantes entre la estabilidad presupuestaria, el Sistema de Financiación de los Municipios (SFM) y las políticas de gasto social, como piezas fundamentales para definir el nivel de Responsabilidad-Social-Corporativa (RSC) asignable a los municipios españoles. Para ello, hemos partido de las liquidaciones presupuestarias de los 9.500 municipios y otros entes locales españoles presentadas ante el Tribunal de Cuentas en 2014, y disponibles en la web del Ministerio de Hacienda. A partir de la información, elaboramos una base de datos (más de 1.500.000 registros, tratados mediante técnicas de data mining) para realizar un análisis de los factores más significativos que explican las relaciones entre estabilidad presupuestaria, suficiencia financiera y sostenibilidad de las políticas de bienestar. Partiendo de lo anterior y del nivel de gastos presupuestarios en el área de gasto (AG1) de Servicios Públicos Básicos y en el área de gasto (AG2) de Actuaciones de Protección de Promoción Social proponemos dos indicadores para medir el nivel de la RSC atribuible a cada municipio. Los principales hallazgos se concretan en tres conclusiones: que los ayuntamientos con déficit presupuestario priorizan la reducción de su deuda con las entidades financieras a la vez que dilatan el pago a los proveedores; que las relaciones entre las políticas de ingresos y gastos de cada municipio repercuten directamente en su nivel de RSC; y que, mediante un modelo de probabilidad logit, se confirma la hipótesis según la cual la RSC de los municipios puede ser explicada a partir del tamaño de su población y de la forma en que se financian.

Suggested Citation

  • Herenia Gutiérrez Ponce & Julián Chamizo González & Elisa Isabel Cano Montero, 2018. "Estabilidad presupuestaria, financiamiento y responsabilidad social en los municipios españoles," Contaduría y Administración, Accounting and Management, vol. 63(3), pages 36-37, Julio-Sep.
    • Handle: RePEc:nax:conyad:v:63:y:2018:i:3:p:36-37
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    References listed on IDEAS

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