Financial control systems and their evolution in Ecuador
Considering the current holistic character of the technical-financial and administrative extern control system of the public resources management present in doctrine, legislation and international instruments, this article analyzes the main control systems that can be identified at international lev...
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| פורמט: | article |
| שפה: | spa |
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2018
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| גישה מקוונת: | https://revistas.uasb.edu.ec/index.php/foro/article/view/595 |
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הוספת תג
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הוספת תג | _version_ | 1862927777872740352 |
|---|---|
| author | Granda Aguilar, Victor |
| author_facet | Granda Aguilar, Victor |
| author_role | author |
| collection | Revista FORO: REVISTA DE DERECHO |
| dc.creator.none.fl_str_mv | Granda Aguilar, Victor |
| dc.date.none.fl_str_mv | 2018-10-12 |
| dc.format.none.fl_str_mv | application/pdf text/xml |
| dc.identifier.none.fl_str_mv | https://revistas.uasb.edu.ec/index.php/foro/article/view/595 10.32719/26312484.2017.28.2 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad Andina Simón Bolívar, Sede Ecuador. |
| dc.relation.none.fl_str_mv | https://revistas.uasb.edu.ec/index.php/foro/article/view/595/553 https://revistas.uasb.edu.ec/index.php/foro/article/view/595/2449 |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | Foro: Law Journal; No. 28 (2017): FORO LAW JOURNAL: PUBLIC FINANCE LAW; 31-51 Foro: Revista de Derecho; Núm. 28 (2017): REVISTA DE DERECHO FORO: DERECHO FINANCIERO PÚBLICO; 31-51 2631-2484 1390-2466 reponame:Revista FORO: REVISTA DE DERECHO instname:Universidad Andina Simón Bolivar instacron:UASB |
| dc.subject.none.fl_str_mv | Court of Accounts Comptroller accounting control comprehensive financial control management control constitutional amendments Tribunal de Cuentas Contraloría control contable control financiero integral control de gestión enmiendas constitucionales |
| dc.title.none.fl_str_mv | Financial control systems and their evolution in Ecuador Sistemas de control financiero y su evolución en el Ecuador |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| description | Considering the current holistic character of the technical-financial and administrative extern control system of the public resources management present in doctrine, legislation and international instruments, this article analyzes the main control systems that can be identified at international level: Court of Auditors and General Comptroller. In this context, this article studies the evolution of the Ecuadorian system of control from the beginnings of the Republic to the present, showing the historical backward that the legal amendments promoted by the President Rafael Correa and the constitutional amendments approved by the National Assembly in December, 2015, represent because of the elimination of some powers of the General Comptroler´s Office, especially in order to determine responsibilities on the management of public resources. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | REVFORO_f7b727aced9de49c4da7808fce94a303 |
| identifier_str_mv | 10.32719/26312484.2017.28.2 |
| instacron_str | UASB |
| institution | UASB |
| instname_str | Universidad Andina Simón Bolivar |
| language | spa |
| network_acronym_str | REVFORO |
| network_name_str | Revista FORO: REVISTA DE DERECHO |
| oai_identifier_str | oai:revistas.uasb.edu.ec:article/595 |
| publishDate | 2018 |
| publisher.none.fl_str_mv | Universidad Andina Simón Bolívar, Sede Ecuador. |
| reponame_str | Revista FORO: REVISTA DE DERECHO |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | Revista FORO: REVISTA DE DERECHO - Universidad Andina Simón Bolivar |
| repository_id_str | 0 |
| spelling | Financial control systems and their evolution in EcuadorSistemas de control financiero y su evolución en el EcuadorGranda Aguilar, VictorCourt of AccountsComptrolleraccounting controlcomprehensive financial controlmanagement controlconstitutional amendmentsTribunal de CuentasContraloríacontrol contablecontrol financiero integralcontrol de gestiónenmiendas constitucionalesConsidering the current holistic character of the technical-financial and administrative extern control system of the public resources management present in doctrine, legislation and international instruments, this article analyzes the main control systems that can be identified at international level: Court of Auditors and General Comptroller. In this context, this article studies the evolution of the Ecuadorian system of control from the beginnings of the Republic to the present, showing the historical backward that the legal amendments promoted by the President Rafael Correa and the constitutional amendments approved by the National Assembly in December, 2015, represent because of the elimination of some powers of the General Comptroler´s Office, especially in order to determine responsibilities on the management of public resources.Partiendo del carácter integral que, en la doctrina y en la legislación e instrumentos internacionales, tiene actualmente el control externo, técnico-financiero y administrativo de los recursos públicos, este artículo se refiere a los principales sistemas de control existentes a nivel internacional: Tribunal de Cuentas y Contraloría, y, en ese contexto, describe la evolución del sistema de control financiero en el Ecuador, desde inicios de la República hasta la actualidad, poniendo en evidencia el retroceso histórico que representa para el mismo, la adopción de reformas legales en el gobierno del Presidente Rafael Correa y de enmiendas constitucionales aprobadas por la Asamblea Nacional en diciembre de 2015, que eliminan algunas potestades de la Contraloría y, en especial, el control de gestión y las facultades de establecer responsabilidades sobre el mismo.Universidad Andina Simón Bolívar, Sede Ecuador.2018-10-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/xmlhttps://revistas.uasb.edu.ec/index.php/foro/article/view/59510.32719/26312484.2017.28.2Foro: Law Journal; No. 28 (2017): FORO LAW JOURNAL: PUBLIC FINANCE LAW; 31-51Foro: Revista de Derecho; Núm. 28 (2017): REVISTA DE DERECHO FORO: DERECHO FINANCIERO PÚBLICO; 31-512631-24841390-2466reponame:Revista FORO: REVISTA DE DERECHOinstname:Universidad Andina Simón Bolivarinstacron:UASBspahttps://revistas.uasb.edu.ec/index.php/foro/article/view/595/553https://revistas.uasb.edu.ec/index.php/foro/article/view/595/2449info:eu-repo/semantics/openAccess2021-03-16T19:17:53Zoai:revistas.uasb.edu.ec:article/595Portal de revistashttps://revistas.uasb.edu.ec/index.php/foroInstitución privadahttp://www.uasb.edu.ec/https://revistas.uasb.edu.ec/index.php/foro/oaiEcuador2631-24841390-2466opendoar:02021-03-16T19:17:53falsePortal de revistashttps://revistas.uasb.edu.ec/index.php/foroInstitución privadahttp://www.uasb.edu.ec/https://revistas.uasb.edu.ec/index.php/foro/oaiEcuador2631-24841390-2466opendoar:02021-03-16T19:17:53Revista FORO: REVISTA DE DERECHO - Universidad Andina Simón Bolivarfalse |
| spellingShingle | Financial control systems and their evolution in Ecuador Granda Aguilar, Victor Court of Accounts Comptroller accounting control comprehensive financial control management control constitutional amendments Tribunal de Cuentas Contraloría control contable control financiero integral control de gestión enmiendas constitucionales |
| status_str | publishedVersion |
| title | Financial control systems and their evolution in Ecuador |
| title_full | Financial control systems and their evolution in Ecuador |
| title_fullStr | Financial control systems and their evolution in Ecuador |
| title_full_unstemmed | Financial control systems and their evolution in Ecuador |
| title_short | Financial control systems and their evolution in Ecuador |
| title_sort | Financial control systems and their evolution in Ecuador |
| topic | Court of Accounts Comptroller accounting control comprehensive financial control management control constitutional amendments Tribunal de Cuentas Contraloría control contable control financiero integral control de gestión enmiendas constitucionales |
| url | https://revistas.uasb.edu.ec/index.php/foro/article/view/595 |