El control de racionalidad en el gasto público
ISSN: 2340-4868
Année de publication: 2015
Número: 3
Pages: 130-156
Type: Article
D'autres publications dans: Crónica presupuestaria
Résumé
Nowadays recent financial control procedures include evaluation techniques which take into account the rational use of public expenditure, but, in contrast, expenditure control bodies implement traditional control procedures and, therefore, are reluctant to include this new approach in their monitoring processes and remain real close to economic, financial and legal criteria which are unable to provide a concise overview of the rational allocation of public resources. The main objective of this paper is to gain more indepth knowledge of the state of the art and to put forward several proposals in order to promote the rational use of public expenditure as a criterion in public expenditure control procedures.