CAPÍTULO 1, HACIENDA PÚBLICA. AUTOR: JUAN CAMILO RESTREPO REALIZADO POR: JUAN DANIEL CORDOBA FERIA CONTADURIA PÚBLICA NOCTURNA – HACIENDA PÚBLICA. UNIVERSIDAD DEL ATLANTICO.
HACIENDA PÚBLICA:
Disciplin !"# nli$ l%s %&'#(i)%s &"sc*%s p%+ #l s#c(%+ p&lic% (+)-s *# l%s in+#s%s / s(%s p+#s"p"#s(l#s. A*#0s, #l #s("*i% *#l s#c(%+ p&lic% c%0% p#+c#p(%+ *# +#c"+s%s 2iscl#s / c%0% in)#+s%+ *# l%s 0is0%s c%ns(i("/# #l %&'#(% c#n(+l *# l 3ci#n* p&lic. ENFOQUE DOGMATICO:
S# #n2%c #n l%s %&'#(i)%s *#s#&l#s, #s(# #n2%!"# s# in(#++% s%&+# c"l #s l #s(+"c #s(+"c(" ("+ + (+i& (+i&"( "(+i +i 0s 0s c%n) c%n)#n #ni# i#n( n(# # % c"l c"l #s l 0n#+ 0n#+ 0s 0s #2ic #2ici# i#n( n(# # *# #'#c"(+ l%s s(%s p&lic%s. ENFOQUE POSITIVO:
S# &s #n l%s nlisis *# l%s 2#n40#n%s 3c#n*5s(ic%s, (l c%0% 6#2#c(i)0#n(#7 s# p+#s#n(n #n l )i* +#l. PROPOSITOS DE LA HACIENDA H ACIENDA PÚBLICA: PÚBLICA:
L 3ci#n* p&lic c%nsis(# #n #l #s("*i% *# !"#ll%s p+%p4si(%s !"# &"sc *#s++%ll+ #l s#c(%+ p&lic% c"n*% c( c%0% +#c"**%+ % c%0% in)#+s%+ *# +#c"+s%s p+#s"p"#s(l#s. OBJETIVOS DE LA L A HACIENDA PÚBLICA: PÚBLICA:
R#*is(+i&"ci4n. Es(&ili**.
D#s++%ll% #c%n40ic% Es("*i% *# )i#n#s c%l#c(i)%s
El "(%+, pln(# #n #l cp5("l% "n%, "n pn%+0 #n#+l s%&+# ls 2inn$s p&lics p+ l%s p5s#s #n )5 *# *#s++%ll%, #n2%cn*%s# #n l%s p5s#s l(in%0#+icn%s *#l c"l 3c# +#2#+#nci #n cinc% sp#c(%s8 In+#s%s, s(%, (+i&"(ci4n, sis(#0 p+#s"p"#s(l / 2inncici4n *# ls 2inn$s p&lics. En l c("li** ls 2inn$s p&lics '"#n "n +%l i0p%+(n(# #n ls #c%n%05s 0"n*il#s, c%n l i0pl#0#n(ci4n *#l 0%*#l% 9#/n#sin% p+%0%ci%n*% *#sp"-s *# l c+isis *# l%s %s (+#in(, ;C+c *# l &%ls *# N#< =%+>?, #s(# 0%*#l% p+%p%n# "n 0/%+ in(#+)#nci4n #s((l8 !"# *i+i# l #c%n%05 "n #@pnsi4n 2iscl p+ "0#n(+ l *#0n* +#* / 2+#n+ ls l(s (ss *# *#s#0pl#% !"# s# %+iin+%n #n Es(*%s Uni*%s / l%s %(+%s p5s#s c%0% Al#0ni # Inl(#++ #n(+# %(+%, #s(%s p5s#s 0+c&n l p"( 0"n*il *#l c%0#+ci%, #s(# 0%*#l% s# *%p(4 #n A0-+ic L(in Es(# 0%*#l% 9#/n#sin% ll# s" 2inl p%+ l 6c+isis *# l *#"* *# 17, !"# s# p+#s#n(4 #n l%s p5s#s l(in%0#+icn%s, #n *%n*# ls 2inn$s p&lics n#c#si(n "n +#2%+0 #s(+"c("+l 2"#+(#0#n(# in2l"#nci*% p%+ %+nis0%s in(#+nci%nl#s c%0% #l MI, BM / #l BID. Es(%s %+nis0%s 2"#+%n c+#*%s *#sp"-s *# l s#"n* "#++ 0"n*il, #n p+i0#+ ins(nci p+ %+ni$+ l #c%n%05 0"n*il, *# s#+)i+ *# 2%0#n(% *# c+#ci0i#n(% / *#s++%ll% *# l%s p5s#s, / *i+#cci%n+ l #c%n%05 c%n 2in#s #sp#c52ic%s #!"i** / '"s(ici. En s5, l% !"# pln(#n #s(%s %+nis0%s in(#+nci%nl#s #s !"# l%s p5s#s l(in%0#+icn%s &(i*%s p%+ l c+isis *# l *#"*, p+%0"#)n c0&i%s #s(+"c("+l#s #n ls 2inn$s p&lics, #s *#ci+ 0s "s(#+i** 2iscl, / s# p%*+5 *#ci+ !"#8 (i#n# c%0% p+incipi% i*#%l4ic% l )i#nci *#l 0#+c*% / #l *#s0%n(# *#l in(#+)#nci%nis0% #s((l. Ms *#ln(# #@0in+#0%s #n !"- c%nsis(# #s( +#2%+0 #s(+"c("+l #n A.L, p#+% )0%s ps% ps%. C%0% n(#c#*#n(# 3is(4+ic%, D#s*# l c%nc#pci4n n#%clsic, !"# #s #l #n2%!"# #s(n*+ *# ls 2inn$s p&lics8 c%nsi*#+*s c%0% l c%n(in"ci4n *# l (#%+5 clsic, s# inici c%n l +#)%l"ci4n 0+inlis( / #s( +#p+#s#n(*% c("l0#n(# p%+ *is(in(s #sc"#ls % c%++i#n(#s in(#l#c("l#s. S#n #s( (#%+5, #l 0#+c*% #s #l 0#cnis0% #n#+l *# c%%+*inci4n *# l c(i)i** #c%n40ic 0#*in(# l# l#/ *# l %2#+( / l *#0n*, *#(#+0inn*% #l p+#ci% *# l%s &i#n#s / s#+)ici%s
p+%*"ci*%s, l% !"# 3c# !"# ls 2inn$s p&lics c%ns(i("/#n "n *is(%+si4n *#l 0#+c*%, #n l 0#*i* #n !"# s# l# #@(+#n +#c"+s%s #c%n40ic%s 0#*in(# #l c%&+% *# i0p"#s(%s / s# +#sinn (+)-s *#l s(% p&lic%. P+ l%++ !"# l%s p5s#s l(in%0#+icn%s *%p(+n #s(# 0%*#l% n#%clsic%, (+(+%n (#0s c%0% l7 i#nci *#l 0#+c*%7, !"# c%nsis(5 #n *#s0%n(+ l in(#+)#nci4n *#l #s(*% %, c"n*% *ic3 in(#+)#nci4n s# +#!"#+i*, !"# s# p+%@i0# l%s 0s p%si&l# l%s p+incipi%s *#l 0#+c*%, *# *%n*# s# *#+i)n )+is p%l5(ics, *#n(+% *# ls !"# s# *#s(cn F8 *#s+#"lci4n s"&si*i%s l *#0n*, p+i)(i$ci4n, i0p"#s(%s n#"(+l#s, *#sc#n(+li$ci4n / *isciplin 2iscl, #s(s p%l5(ics #s(n %+i#n(*s *+ "n 0/%+ p+#p%n*#+nci l%s 0#+c*%s #n l sinci4n *# l%s +#c"+s%s s%cil#s /, p%+ l% (n(% s# %+i#n(n 3ci #l *#s0%n(# *#l in(#+)#nci%nis0% #s((l. S#n l%s !"# p+%0"#)#n l )i#nci *#l 0#+c*% *ic#n !"#8 #l in(#+)#nci%nis0% #s((l c%n*"c# +#s"l(*%s in#2ici#n(#s, / 2i+0n !"# l 2# #n #l #s(*% p+ *i+ii+ #l *#s++%ll% 3 si*% +##0pl$* p%+ 0/%+ c%n2in$ #n l%s 0#+c*%s. ;Bnc% M"n*il?. T0&i-n s# *ic# !"# #s l "(ili$ci4n *#l Es(*% c%0% #0pl#*%+ *# l(i0 ins(nci, c%n #l %&'#(% *# 2)%+#c#+ *#(#+0in*%s +"p%s p%l5(ic%s ;cli#n(#lis0%? " %(+% (ip% *# +"p%s p%*#+%s%s, c%0% #s #l cs% *# l%s +"p%s 0ili(+#s #n *-c*s n(#+i%+#s % 2)%+#c#+ ci#+(s +#i%n#s. El sp#c(% 2inl (i#n# !"# )#+ c%n l c%++"pci4n. Es( s# 2%0#n( c"n*% #@is(#n #@c#si)%s c%n(+%l#s !"# i0plicn in(#+)#nci4n *# 2"nci%n+i%s !"# *#&#n #@p#*i+ ls "(%+i**#s c%++#sp%n*i#n(#s.
