Los nuevos retos del sector público local tras la Ley 27/2013, de 27 de diciembre, de racionalización y sostenibilidad de la Administración Local
This article analyzes the effects of the modification of the principle of budgetary stability and the incorporation of the principle of financial sustainability to the maximum regulatory status in the local context. The assessment of this proposal and its compliance is to identify two benchmarks to...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5258232 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 49, 2015, pags. 11-37 |
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| Summary: |
This article analyzes the effects of the modification of the principle of budgetary
stability and the incorporation of the principle of financial sustainability to the
maximum regulatory status in the local context. The assessment of this proposal and
its compliance is to identify two benchmarks to understand and anticipate a trend
in terms of behavior of certain structures of the local public sector. Furthermore, the
application of related information economy mechanism comes to enter the debate on
the need to determine the choice of the most appropriate scenario in terms of quan-
tity and quality of information. We are offered a vision of the model proposed. The
approach includes feedback mechanisms that seek transparency and reporting of
results achieved the goal of transformation pursued within the framework defined
by the excessive deficit procedure in which our country is immersed. |
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