Del presupuesto por programas al management estratégico del gasto público: nuevo papel del Ministerio de Hacienda

Eduardo Zapico Goñi
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Eduardo Zapico Goñi: Associate Profesor Instituto Europeo de Administració Pública (IEAP)

EKONOMIAZ. Revista vasca de Economía, 1993, vol. 26, issue 02, 66-93

Abstract: This paper initiaily concentrases on describing and analysing the macrobudgetary adjustments, as well as the reforms related to financial management, which have been implemented in this last decade in order to strengthen the powerful position of the Treasuries in Europe. The scope of these reforms is then questioned to the point that the author proposes the need for a new theoretical framework, if financial management is to be better adapted to the budgetary context where it is developped. Finally, new action lines are both proposed and anal.ysed, so that the Treasury play an active role as an strategic leader in budgetary matters, in such a way that the limitations imposed by programming budgeting, when dealing with uncertain and unstable situations, can be overcome.

Keywords: Gasto público; Hacienda (search for similar items in EconPapers)
JEL-codes: E62 P35 P43 (search for similar items in EconPapers)
Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1993203

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