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
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spelling I10-R368-article-418142024-10-14T18:23:10Z APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021 Aplicación de reglas de buena salud financiera al Estado Nacional Argentino. Período 2011-2021 Rodríguez De Marco, Diego A. Andalle, Leila Gasto público Reglas Fiscales Resultados Fiscales Deuda Pública H61 H62 Public Expenditures Fiscal Rules Financial Revenues Public Debt Fiscal Rules 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. El objetivo de este trabajo es evaluar la utilidad de instrumentos estratégicos de la información presupuestaria como lo es la cuenta Ahorro-Inversión-Financiamiento y los ratios o indicadores que surgen de relacionar los diferentes términos de dicha ecuación. Se propone el cálculo de un decálogo de reglas de buena salud fiscal al Estado Nacional Argentino, particularmente la Administración Nacional. Este decálogo aplicado al Cuadro "Ahorro inversión Financiamiento" conforma un tablero de control de ágil lectura que permite un rápido diagnóstico para entender la salud financiera de una jurisdicción y en donde profundizar de ser necesario. Para llevar a cabo el estudio utilizamos la Cuenta Ahorro Inversión Financiamiento de las Cuentas de Inversión Nacional para los períodos que van del ejercicio fiscal 2011 al 2021. Los resultados muestran que, si bien las reglas estudiadas permiten analizar la situación financiera de la jurisdicción elegida, y verificar los cambios en el cumplimiento de reglas necesarias durante un período en los cuales se registran eventos económicos relevantes como efectos de crisis global y cambios de signo de gobierno. Facultad de Ciencias Económicas - Universidad Nacional de Córdoba 2023-08-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/DTI/article/view/41814 Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE); Núm. 5 (2023); 1-42 spa https://revistas.unc.edu.ar/index.php/DTI/article/view/41814/42252 Derechos de autor 2023 Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE) https://creativecommons.org/licenses/by-nc-nd/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-368
container_title_str Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE)
language Español
format Artículo revista
topic Gasto público
Reglas Fiscales
Resultados Fiscales
Deuda Pública
H61
H62
Public Expenditures
Fiscal Rules
Financial Revenues
Public Debt
Fiscal Rules
spellingShingle Gasto público
Reglas Fiscales
Resultados Fiscales
Deuda Pública
H61
H62
Public Expenditures
Fiscal Rules
Financial Revenues
Public Debt
Fiscal Rules
Rodríguez De Marco, Diego A.
Andalle, Leila
APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
topic_facet Gasto público
Reglas Fiscales
Resultados Fiscales
Deuda Pública
H61
H62
Public Expenditures
Fiscal Rules
Financial Revenues
Public Debt
Fiscal Rules
author Rodríguez De Marco, Diego A.
Andalle, Leila
author_facet Rodríguez De Marco, Diego A.
Andalle, Leila
author_sort Rodríguez De Marco, Diego A.
title APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
title_short APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
title_full APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
title_fullStr APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
title_full_unstemmed APPLICATION OF RULES OF GOOD FINANCIAL HEALTH TO THE ARGENTINE NATIONAL STATE. PERIOD 2011-2021
title_sort application of rules of good financial health to the argentine national state. period 2011-2021
description 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.
publisher Facultad de Ciencias Económicas - Universidad Nacional de Córdoba
publishDate 2023
url https://revistas.unc.edu.ar/index.php/DTI/article/view/41814
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AT andalleleila applicationofrulesofgoodfinancialhealthtotheargentinenationalstateperiod20112021
AT rodriguezdemarcodiegoa aplicaciondereglasdebuenasaludfinancieraalestadonacionalargentinoperiodo20112021
AT andalleleila aplicaciondereglasdebuenasaludfinancieraalestadonacionalargentinoperiodo20112021
first_indexed 2024-09-03T22:58:16Z
last_indexed 2025-02-05T22:22:43Z
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