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Presupuesto público y contabilidad gubernamentaleBook
Autor: Enrique Romero
eBook
$ 7.20
$ 11.83
Ahorras: $ 4.63
El contenido actualizado de esta obra constituye una guía estructurada de consulta, desarrollada en forma sistemática y dinámica, se presenta el ejercicio financiero de las entidades del sector público, lo cual se constituye en un valioso aporte a la comprensión y análisis de cuatro líneas estrechamente relacionadas como herramientas gerenciales del Estado moderno: la estructura administrativa del Estado, la planeación y el presupuesto público, el sistema nacional de contabilidad pública y el control estatal. Esta edición compila conceptos de varios autores especializados e integra la responsabilidad y compromiso estatal desde la administración pública; proyectando objetivos, estrategias y metas, desde el origen de los recursos, para atender las necesidades de la comunidad establecidas en la Constitución Nacional a través de: la planeación de los presupuestos y el registro en la contabilidad pública, para finalmente evaluar la gestión administrativa y el ejercicio del control fiscal.
Ramas y órganos del poder público. Fines esenciales del Estado. Competencias y recursos del Estado. La descentralización del Estado. Ventajas de la descentralización. Riesgos de la descentralización. Proceso de descentralización. Planeación y presupuesto público. Generalidades Plan Nacional de Desarrollo, PND. presupuesto público. Definiciones básicas. Sistema presupuestal colombiano. Estructura del presupuesto público. Conformación del sistema presupuestal. Programa Anual Mensualizado de Caja, PAC. Principios presupuestales. Proceso presupuestal. Definición y clasificación de los ingresos y gastos. Ejecución presupuestal. Modelo de la ejecución presupuestal. Control y seguimiento presupuestal. Indicadores presupuestales. Indicadores de la modificación presupuestal. Indicadores de presupuesto de ingresos. Indicadores del presupuesto de gastos. Indicadores del PAC. Relación del presupuesto con la contabilidad pública. Sistema Nacional de Contabilidad Pública. Diferencias entre contabilidad pública y privada. Proceso histórico de la contabilidad pública. Contaduría General de la Nación. Estructura orgánica de la Contaduría General. Régimen de contabilidad pública. Plan General de Contabilidad Pública, PGCP. Marco conceptual de la contabilidad pública. El control del Estado.
TABLA DE CONTENIDO
Ramas y órganos del poder público
Fines esenciales del Estado
Competencias y recursos del Estado
La descentralización del Estado
Ventajas de la descentralización
Riesgos de la descentralización
Proceso de descentralización
Planeación y presupuesto público
Generalidades Plan Nacional de Desarrollo,PND. presupuesto público.
Definiciones básicas
Sistema presupuestal colombiano
Estructura del presupuesto público
Conformación del sistema presupuestal
Programa Anual Mensualizado de Caja, PAC
Principios presupuestales
Proceso presupuestal
Definición y clasificación de los ingresos y gastos
Ejecución presupuestal
Modelo de la ejecución presupuesta
Control y seguimiento presupuestal
Indicadores presupuestales
Indicadores de la modificación presupuestal
Indicadores de presupuesto de ingresos
Indicadores del presupuesto de gastos
Indicadores del PAC
Relación del presupuesto con la contabilidad pública
Sistema Nacional de Contabilidad Pública
Diferencias entre contabilidad pública y privada
Proceso histórico de la contabilidad pública
Contaduría General de la Nación
Estructura orgánica de la Contaduría General
Régimen de contabilidad pública
Plan General de Contabilidad Pública,PGCP
Marco conceptual de la contabilidad pública
El control del Estado.
Edición: Quinta
Año: 2013
eISBN: 9789586489874
Páginas: 290
Dimensiones: N/D
Formato: eBook
Idioma: Español
Área: Ciencias Empresariales
Categorías: eBooks, Libros de Contabilidad y finanzas
Año: 2013
eISBN: 9789586489874
Páginas: 290
Dimensiones: N/D
Formato: eBook
Idioma: Español
Área: Ciencias Empresariales
Categorías: eBooks, Libros de Contabilidad y finanzas
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