APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021

The aim of this paper is to evaluate the usefulness of strategic instruments of budgetary information such as the statement of Revenues-Investment-Financing transactions and the ratios or indicators that arise from relating the different terms of said equation. For this, we calculate a decalogue of...

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Detalles Bibliográficos
Autores principales: Rodríguez De Marco, Diego A., Andalle, Leila
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas - Universidad Nacional de Córdoba 2023
Materias:
Gasto público
Reglas Fiscales
Resultados Fiscales
Deuda Pública
H61
H62
Public Expenditures
Fiscal Rules
Financial Revenues
Public Debt
Acceso en línea:https://revistas.unc.edu.ar/index.php/DTI/article/view/41814
Aporte de:
Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE) de Universidad Nacional de Córdoba
Descripción
Sumario:The aim of this paper is to evaluate the usefulness of strategic instruments of budgetary information such as the statement of Revenues-Investment-Financing transactions and the ratios or indicators that arise from relating the different terms of said equation. For this, we calculate a decalogue of rules of good fiscal health to the Argentine National State, particularly the National Administration. This decalogue applied to the statement of Revenues-Investment-Financing transactions pretend to be a control panel that is easy to read and allows a quick diagnosis to understand the financial health of a jurisdiction and where to go deeper if necessary. This decalogue applied to the mentioned statement is intended to be a control dashboard that is simple to read and allows a quick diagnosis to understand the financial health of a jurisdiction and where to go deeper if necessary. To carry out the study, we used the Financing Investment Revenues Account of the National Investment Accounts for the fiscal years 2011 to 2021. The results show that, although the rules studied make it possible to analyze the financial situation of the chosen jurisdiction, and to verify the changes in compliance with the necessary rules during a period in which relevant economic events are recorded, such as the effects of the global crisis and changes of government signs.

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