Publication: La organización de la administración presupuestaria central en España: análisis del impacto
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2016-06-03
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Universidad Complutense de Madrid
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Abstract
¿Es hoy la Administración presupuestaria una realidad diferente tras sucesos tan importantes como la reforma política (años 70 del siglo XX), la reforma de la estructura del Estado (años 80) y el cambio regular de partidos gobernantes (consolidado en los años 90)? Antes de entrar a considerar cuestiones más metodológicas y de entrar en detalles exigibles académicamente, hay que decir que se trata de un estudio político de adminis-tración pública totalmente empírico. Es un estudio del poder público, en el que se consi-dera que la administración pública ejerce el poder público y cumple una universalidad de fines, se estudia qué es la administración pública y los grupos humanos que la integran y sirven. Aspira a contribuir a dar conocimiento para administrar adecuadamente en el sec-tor público1. Se estudia la administración presupuestaria central en España en el período que va de 4 de enero de 1977 (Ley General Presupuestaria) a 5 de mayo de 1996 (cambio de Go-bierno del PSOE a Gobierno del PP). No sólo es un estudio de Ciencia de la Administra-ción porque el objeto es un sector de la Administración pública, sino porque además es un estudio flagrantemente político, con consecuencias sobre el sistema político y sobre la administración pública simultáneamente. Se puede decir que incorpora dos visiones o ángulos aparentemente opuestos: una visión macro que nos lleva al sistema político global, y una visión micro que enlaza con el trabajo cotidiano de muchos funcionarios, con la política y con la gestión, difícilmente separables...
It is a study of power within the political-administrative system and society. It analyzes the power they exert over other people and the institutional dimension and the personal dimension of power. Hence it is a case study of bureaucracy and the relationships be-tween groups competing to carry out decisions that are given to them externally. It starts from a political rather than instrumental consideration. The budget is both a political and administrative instrument, which affects all functions-powers of the State. Guidelines and principles of organization in Spain are examined carefully analyzing the goals of the agents involved. Cortes, the Government, the Ministry of Finance, ministries and supervisory bodies are the protagonists of the budget, which has society as a refer-ence. The scientific framework of the various possible approaches: legal, public, macroeco-nomic, management, finance and accounting, to end by maintaining a proper perspective of Political Science and Public Administration. American studies on the budget, both of political science or economic nature, have been essential. They lead us to a political, conflicting vision of the budget. In Spain we have as a starting point good historical and legal studies and the contribution of professionals in charge of control, accounting and budgeting. History brings us abruptly to the political vision of the budget for two reasons: the accu-rate view of those who have come from a historical perspective to it and for the value of the historical evolution of the budget from the beginning. The ideas of control and limit, the relationship between the rulers and the ruled and the primacy of the executive, with its expansive force, are central elements of the budget that have been developing in very different contexts over time...
It is a study of power within the political-administrative system and society. It analyzes the power they exert over other people and the institutional dimension and the personal dimension of power. Hence it is a case study of bureaucracy and the relationships be-tween groups competing to carry out decisions that are given to them externally. It starts from a political rather than instrumental consideration. The budget is both a political and administrative instrument, which affects all functions-powers of the State. Guidelines and principles of organization in Spain are examined carefully analyzing the goals of the agents involved. Cortes, the Government, the Ministry of Finance, ministries and supervisory bodies are the protagonists of the budget, which has society as a refer-ence. The scientific framework of the various possible approaches: legal, public, macroeco-nomic, management, finance and accounting, to end by maintaining a proper perspective of Political Science and Public Administration. American studies on the budget, both of political science or economic nature, have been essential. They lead us to a political, conflicting vision of the budget. In Spain we have as a starting point good historical and legal studies and the contribution of professionals in charge of control, accounting and budgeting. History brings us abruptly to the political vision of the budget for two reasons: the accu-rate view of those who have come from a historical perspective to it and for the value of the historical evolution of the budget from the beginning. The ideas of control and limit, the relationship between the rulers and the ruled and the primacy of the executive, with its expansive force, are central elements of the budget that have been developing in very different contexts over time...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Políticas y Sociología, Departamento de Ciencia Política y de la Administración II, leída el 11-01-2016