Contabilidad Pública Versus Administración Financiera Gubernamental. Un Intento de Conciliación

Abstract

For the author, the Governmental Financial Administration Program (Programa de Administración Financiera Gubernamental) and the law 24.156 start a discussion in Argentina with those who defend the previous -now derogated- law. This work pretends to conciliate positions for and against the law reform. Even with its faults, the new law must not be rejected at all. It pretends to rectify some existing weaknesses by adopting new tools on tax credit, public treasury, budged, public accounting and contract. Even though, the reform has important deficits on the subject of control. In addition, there must be resolved the problems related to practical applications on the accrued of resources. From a systemic perspective there exist more closeness than distances between the two tendencies. And, as knowledge is a cumulative process, the experience and a generous scientific attitude would help to upgrade the debate. It would be the major contribution from the specialists the modernization process of the state. The technological required, further than semantic debates about "Governmental Financial Administration" vs. "public accounting", a positive answer to the community demands. (English) [ABSTRACT FROM AUTHOR]