La influencia del presupuesto en los desbalances de caja en la Tesorería
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Fecha
2007-07-24
Autores
Diaz Brizuela, Fernando Miguel
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
La presente investigación desarrollada en las unidades presupuestadas subordinadas a los
Órganos Locales del Poder Popular en Santa Clara, con el objetivo de conocer las causas que dan
lugar a los reiterados desbalances de caja en los años 2005 y 2006 de la Tesorería del Presupuesto
Municipal, reconoce la problemática del incremento de las obligaciones pendientes de pago y la
insuficiencia de recursos financieros. Para su análisis fue necesario revisar toda la legislación
vigente relacionada con el Servicio Público.
Los resultados conclusivos de la investigación basada en el análisis individual de los
Presupuestos de las unidades presupuestadas y la tabulación de las causas que originaron
insuficiencia de recursos financieros, evidencian la existencia de causas objetivas y subjetivas
asociadas con la notificación de presupuestos por debajo de la ejecución real de años anteriores,
unida a la necesidad de enfrentar tareas de carácter priorizado que no cuentan con el respaldo
financiero necesario en el momento oportuno. A esto se añade la falta de agilidad en la entrega de
las modificaciones presupuestarias, las cuales tienen como objetivo nivelar los déficits
presupuestarios que se originan y por consiguiente, aportar el financiamiento necesario a las
entidades del Sector Público, así como otros factores atribuibles a las entidades subordinadas al
Presupuesto Municipal al no realizarse análisis económicos profundos y oportunos que les
permitan una correcta gestión administrativa bajo los principios de la Economía, Eficiencia y
Eficacia.
De esta forma, el Problema científico de este trabajo se centra en las causas que originan los
desequilibrios financieros existentes entre las cifras del Presupuesto Notificado y Ejecutado por
las unidades presupuestadas y la insuficiente disponibilidad de caja en las operaciones de las
Cuentas Únicas de Tesorería. Así mismo, el objetivo general trazado es brindar un conjunto de
recomendaciones que ayuden a minimizar cuantitativa y cualitativamente la situación problémica.
This research was developed in the subordinated units of the Municipal budget. The present investigation aims to know the causes of the continuous box imbalances of the Municipal Treasuries during the years of 2005- 2006 and acknowledge the bond’s sustained growth and the insufficient financial resources to face them. For that was necessary to revise the whole effective legislation related with the Economic Public Service. The conclusive results of the investigation based on the individual analysis of the budget in the mentioned units and the tabulation of the causes that originated the insufficient of financial resources, give evidence of subjective and objective causes associated to the notification of budgets below the real needs in the previous years, this, together to the need to accomplish some priority projects that do not count with the financial support at the moment of it realization. Besides, the lack of punctuality in the delivery of the budget’s modifications, which objective is to level the budget’s deficit and to give the necessary financial support to the Public Sector units. In addition to that, is necessary to mention other factors attributed to the subordinated units such as the realization of economics analysis that are not profound and opportune which invalid the correct administrative management under the economy, efficiency and efficacy principles. This way the scientific problem of this investigation is centered in the causes that propitiate the financial imbalances that can be found between the sum of the Notified budget and the Executed ones in the budget units and the insufficient box readiness in the Treasury Global Account operations. This way, the general objective of the work is to offer a group of recommendations that help to diminish qualitatively and quantitatively the current problémica situation.
This research was developed in the subordinated units of the Municipal budget. The present investigation aims to know the causes of the continuous box imbalances of the Municipal Treasuries during the years of 2005- 2006 and acknowledge the bond’s sustained growth and the insufficient financial resources to face them. For that was necessary to revise the whole effective legislation related with the Economic Public Service. The conclusive results of the investigation based on the individual analysis of the budget in the mentioned units and the tabulation of the causes that originated the insufficient of financial resources, give evidence of subjective and objective causes associated to the notification of budgets below the real needs in the previous years, this, together to the need to accomplish some priority projects that do not count with the financial support at the moment of it realization. Besides, the lack of punctuality in the delivery of the budget’s modifications, which objective is to level the budget’s deficit and to give the necessary financial support to the Public Sector units. In addition to that, is necessary to mention other factors attributed to the subordinated units such as the realization of economics analysis that are not profound and opportune which invalid the correct administrative management under the economy, efficiency and efficacy principles. This way the scientific problem of this investigation is centered in the causes that propitiate the financial imbalances that can be found between the sum of the Notified budget and the Executed ones in the budget units and the insufficient box readiness in the Treasury Global Account operations. This way, the general objective of the work is to offer a group of recommendations that help to diminish qualitatively and quantitatively the current problémica situation.
Descripción
Palabras clave
Presupuesto, Hacienda Pública, Finanzas Privadas, Finanzas Públicas, Tesorería, Presupuesto de Caja, Administración Financiera