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Fundamentos de Presupuesto Público (Spanish Edition) Pdf

Download Fundamentos de Presupuesto Público (Spanish Edition) Pdf

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Book Description:

Dos teorías pugnan en la actualidad por la hegemonía en el direccionamiento de los Estados; de un lado, la corriente neoliberal que otorga una primacía al papel del mercado, de forma que el Estado debe dedicarse a las funciones clásicas dejando que el mercado funcione libremente bajo su propia racionalidad. Por otro lado, la corriente intervencionista donde se reconoce la importancia del mercado, pero con la intervención del Estado que busca corregir y anticipar las fallas del
mercado, concepción Keynesiana que advierte la existencia de fallas, tales como las catastrophe económicas, el deterioro ambiental y la inequidad social.
La concepción del Estado, la estructura orgánica y el papel del mismo en la sociedad estarán sujetos a la adscripción a una de las dos teorías señaladas anteriormente o a la aplicación intermedia de políticas de más o menos Estado y menos o más desregulación del mercado.
La Constitución Política de Colombia del año 1991 determina que la planeación y el presupuesto público deben estar regulados jurídicamente a través de leyes orgánicas lo que le otorga una importancia significativa en la pirámide legislativa colombiana. La planeación nacional y territorial se materializa en los Planes de Desarrollo, donde uno de los dos componentes es el Plan Plurianual de Inversiones, el cual se articula con el presupuesto público a través del Plan Operativo Anual de Inversiones que se soporta en el Plan Financiero; tendencia que ha venido evolucionando
con nuevos elementos como el Marco Fiscal de Mediano de Plazo, el Marco de Gasto de Mediano Plazo, la Regla Fiscal entre otros instrumentos normativos que buscan alcanzar una estricta
disciplina fiscal.




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