Implementation of fiscal control in Colombia for public and private companies that manage government resources

Taking into account that Colombia has applied the fiscal control model established in the 1991 constitution that has introduced better enhancements to surveillance function of fiscal management and results assessment, nowadays seriously affected for lacking of opportunity, little efficiency and prec...

Full description

Autores:
Cortés Vergara, Rosa Emma
Tipo de recurso:
Fecha de publicación:
2013
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/11491
Acceso en línea:
https://hdl.handle.net/10654/11491
Palabra clave:
AUDITORIA FISCAL
EMPRESAS ESTATALES
EMPRESAS PRIVADAS
ADMINISTRACION DE RECURSOS
fiscal control
efficiency
resources
public management
corruption
transparency
control fiscal
corrupción
recursos
eficiencia
gestión pública
transparencia
Rights
License
http://purl.org/coar/access_right/c_abf2
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oai_identifier_str oai:repository.umng.edu.co:10654/11491
network_acronym_str UNIMILTAR2
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dc.title.eng.fl_str_mv Implementation of fiscal control in Colombia for public and private companies that manage government resources
dc.title.spa.fl_str_mv Aplicación del control fiscal en Colombia para las empresas públicas y privadas que administran recursos del estado
title Implementation of fiscal control in Colombia for public and private companies that manage government resources
spellingShingle Implementation of fiscal control in Colombia for public and private companies that manage government resources
AUDITORIA FISCAL
EMPRESAS ESTATALES
EMPRESAS PRIVADAS
ADMINISTRACION DE RECURSOS
fiscal control
efficiency
resources
public management
corruption
transparency
control fiscal
corrupción
recursos
eficiencia
gestión pública
transparencia
title_short Implementation of fiscal control in Colombia for public and private companies that manage government resources
title_full Implementation of fiscal control in Colombia for public and private companies that manage government resources
title_fullStr Implementation of fiscal control in Colombia for public and private companies that manage government resources
title_full_unstemmed Implementation of fiscal control in Colombia for public and private companies that manage government resources
title_sort Implementation of fiscal control in Colombia for public and private companies that manage government resources
dc.creator.fl_str_mv Cortés Vergara, Rosa Emma
dc.contributor.advisor.none.fl_str_mv Ferrer, Luis Gabriel
dc.contributor.author.none.fl_str_mv Cortés Vergara, Rosa Emma
dc.subject.lemb.spa.fl_str_mv AUDITORIA FISCAL
EMPRESAS ESTATALES
EMPRESAS PRIVADAS
ADMINISTRACION DE RECURSOS
topic AUDITORIA FISCAL
EMPRESAS ESTATALES
EMPRESAS PRIVADAS
ADMINISTRACION DE RECURSOS
fiscal control
efficiency
resources
public management
corruption
transparency
control fiscal
corrupción
recursos
eficiencia
gestión pública
transparencia
dc.subject.proposal.eng.fl_str_mv fiscal control
efficiency
resources
public management
corruption
transparency
dc.subject.proposal.spa.fl_str_mv control fiscal
corrupción
recursos
eficiencia
gestión pública
transparencia
description Taking into account that Colombia has applied the fiscal control model established in the 1991 constitution that has introduced better enhancements to surveillance function of fiscal management and results assessment, nowadays seriously affected for lacking of opportunity, little efficiency and precarious effectiveness of financial control, and outcomes management which are executed by agencies which main roll is controlling and surveillance. Aspects for which rise the need of introducing new recommendations and corrective actions for its performance, with the hope to enhance the indispensable evaluation management of resources and assets of the nation, helping to decrease management corruption and ineffectiveness for the benefit of economic and social development of Colombia ensuring the achievement of the goals set into development plan, getting favourable outcomes for the community as a whole.
publishDate 2013
dc.date.issued.none.fl_str_mv 2013-10-30
2014-07-07
dc.date.accessioned.none.fl_str_mv 2014-07-07T16:18:16Z
dc.date.available.none.fl_str_mv 2014-07-07T16:18:16Z
dc.type.none.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.local.spa.fl_str_mv Trabajo de grado
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/10654/11491
url https://hdl.handle.net/10654/11491
dc.language.iso.none.fl_str_mv spa
language spa
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
rights_invalid_str_mv http://purl.org/coar/access_right/c_abf2
dc.format.spa.fl_str_mv pdf
dc.format.mimetype.none.fl_str_mv pdf
dc.publisher.spa.fl_str_mv Universidad Militar Nueva Granada
dc.publisher.program.spa.fl_str_mv Especialización en Finanzas y Administración Pública
dc.publisher.faculty.spa.fl_str_mv Facultad de Ciencias Económicas
institution Universidad Militar Nueva Granada
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spelling Ferrer, Luis GabrielCortés Vergara, Rosa EmmaEspecialista en Finanzas y Administración Pública2014-07-07T16:18:16Z2014-07-07T16:18:16Z2014-07-072013-10-30https://hdl.handle.net/10654/11491Taking into account that Colombia has applied the fiscal control model established in the 1991 constitution that has introduced better enhancements to surveillance function of fiscal management and results assessment, nowadays seriously affected for lacking of opportunity, little efficiency and precarious effectiveness of financial control, and outcomes management which are executed by agencies which main roll is controlling and surveillance. Aspects for which rise the need of introducing new recommendations and corrective actions for its performance, with the hope to enhance the indispensable evaluation management of resources and assets of the nation, helping to decrease management corruption and ineffectiveness for the benefit of economic and social development of Colombia ensuring the achievement of the goals set into development plan, getting favourable outcomes for the community as a whole.Teniendo en cuenta que en los últimos años Colombia ha aplicado el modelo de control fiscal definido en la Constitución de 1991, introduciendo mejoras significativas en la función de vigilancia de la gestión fiscal y evaluación de resultados, que actualmente se ven afectados por la falta de oportunidad, escasa eficiencia, baja eficacia y precaria efectividad del control financiero, y gestión de resultados; ejecutadas por los organismos que tienen a cargo la función controladora y de vigilancia. Aspectos por los cuales surge la necesidad de aportar nuevas recomendaciones y acciones correctivas para su desempeño, con la esperanza de enriquecer la imprescindible gestión evaluadora de los recursos y bienes del Estado, coadyuvando a disminuir los factores de corrupción e ineficacia en la gestión, en beneficio del desarrollo económico y social del país, asegurando el cumplimiento de las metas propuestas en el Plan de Desarrollo, logrando resultados favorables para la comunidad en general.pdfpdfspaUniversidad Militar Nueva GranadaEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasImplementation of fiscal control in Colombia for public and private companies that manage government resourcesAplicación del control fiscal en Colombia para las empresas públicas y privadas que administran recursos del estadoinfo:eu-repo/semantics/bachelorThesisTrabajo de gradohttp://purl.org/coar/resource_type/c_7a1fAUDITORIA FISCALEMPRESAS ESTATALESEMPRESAS PRIVADASADMINISTRACION DE RECURSOSfiscal controlefficiencyresourcespublic managementcorruptiontransparencycontrol fiscalcorrupciónrecursoseficienciagestión públicatransparenciahttp://purl.org/coar/access_right/c_abf2LICENSElicense.txttext/plain1525https://repository.umng.edu.co/bitstreams/3b0e405e-2906-441b-ac99-1d8a761c9a89/downloadd011e6f469ae2dad200ec2899c174bbbMD51ORIGINALENSAYO CONTROL FISCAL RECV.pdfapplication/pdf133918https://repository.umng.edu.co/bitstreams/f8f14e7b-3952-482f-b217-76c35ce2b939/download54d0ae47f44f4168706960732276d934MD52TEXTENSAYO CONTROL FISCAL RECV.pdf.txtExtracted texttext/plain41558https://repository.umng.edu.co/bitstreams/cc958316-c64e-49af-aa91-a9f798815897/downloadec23bc5b340036e9bf2a6362034b64c1MD53THUMBNAILENSAYO CONTROL FISCAL RECV.pdf.jpgIM Thumbnailimage/jpeg5552https://repository.umng.edu.co/bitstreams/2e9f8005-a1cb-4e52-a106-d5849e13a925/downloadb508702aceed39c243b83412f9659763MD5410654/11491oai:repository.umng.edu.co:10654/114912025-10-28 15:35:01.59open.accesshttps://repository.umng.edu.coRepositorio Institucional UMNGbibliodigital@unimilitar.edu.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