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Prevención y gestión de los atrasos en el pago de los gastos públicos
Author:
Ms. Suzanne Flynn
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and
Mario Pessoa
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2014: Issue 003
Language:
Spanish
Publication Date:
15 Sep 2014
DOI:
https://doi.org/10.5089/9781498318372.005
ISBN:
9781498318372
ISSN:
2790-4075
Pages:
36
Keywords:
TNM; expenditure arrears; government supplier; annual budget; liquidity shortage; clearance strategy; government liability; government payment policy; incumbent government
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos de atrasos que surgen. Se destaca el impacto económico de la acumulación crónica de atrasos del gasto. Se analizan las causas subyacentes y los mecanismos para evitar y controlar nuevas acumulaciones de atrasos. Por último, se presentan algunas estrategias para gestionar y regularizar los atrasos.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund