Transparency and Budget Management in Spanish Municipalities

被引：0

作者：

Gutierrez Ponce, Herenia ^{[1
]}

Chamizo Gonzalez, Julian ^{[1
]}

Cano Montero, Elisa Isabel ^{[2
]}

机构：

[1] UAM, Fac Ciencias Econ & Empresariales, Dept Contabilidad, Av Francisco Tomas y Valiente S-N, Madrid 28049, Spain

[2] Univ Castilla La Mancha, Fac Ciencias Sociales, Av Real Fabrica Sedas S-N, Toledo 45600, Spain

来源：

REVISTA DEL CLAD REFORMA Y DEMOCRACIA | 2018年 / 72期

关键词：

Municipal Finances; Transparency; Efficiency; Local Administration; Budget; Economics Indicators; Spain; DATA ENVELOPMENT ANALYSIS; COST EFFICIENCY; PERFORMANCE; ACCOUNTABILITY; SERVICE;

D O I：

暂无

中图分类号：

D0 [政治学、政治理论];

学科分类号：

0302 ; 030201 ;

摘要：

This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make efficiency-based expenditure decisions using transparent indicators.

引用

页码：197 / 234

页数：38

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