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El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial

Author

Listed:
  • Cruz Silbeto, Eva Angela

    (Ministerio de Finanzas y Precios)

  • del Toro Ríos, José Carlos

    (Ministerio de Finanzas y Precios)

Abstract

El trabajo que se presenta tiene como propósito mostrar las bases metodológicas para la implementación del Sistema de Contabilidad Gubernamental del Sector Gobierno a nivel provincial, como continuidad de los estudios de este sistema, dada la necesidad de contar con una administración pública competente para lograr un desarrollo sostenible y que permitirá un análisis adecuado de los recursos materiales y financieros con que cuenta las finanzas públicas para la toma de decisiones, en la atención a los programas sociales del territorio. Muestra la concepción teórica de las normas específicas de Contabilidad Gubernamental para el sector gobierno del nivel provin-cial en Cuba, así como el resultado del análisis de la viabilidad a partir de los resultados de los expertos y de la aplicación en las provincias de Holguín, Artemisa, Mayabeque, Camagüey y Villa Clara.

Suggested Citation

  • Cruz Silbeto, Eva Angela & del Toro Ríos, José Carlos, 2017. "El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(1), pages 28-43.
    • Handle: RePEc:ris:rcubfp:0004
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    More about this item

    Keywords

    contabilidad;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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