tag:blogger.com,1999:blog-91641140521712150672024-03-05T14:28:59.024-08:00PRESUPUESTO PUBLICOLos Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.comBlogger9125tag:blogger.com,1999:blog-9164114052171215067.post-21251583924663658442013-02-24T15:24:00.001-08:002013-02-24T15:24:07.349-08:00Bienvenidos <h2>
<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-large;">LOS APASIONADOS </span></h2>
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Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-91536684395178472672013-02-24T14:12:00.000-08:002013-02-24T14:12:47.897-08:00<br />
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Es el sistema mediante el cual se
elabora, aprueba, coordina la ejecución, controla y evalúa la producción
pública (Bien o Servicio) de una institución, sector o región, en función de
las políticas de desarrollo previstas en los Planes.<o:p></o:p></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">La técnica debe incluir además,
en forma expresa, todos los elementos de la programación (objetivos, metas,
volúmenes de trabajo, recursos reales y financieros) que justifiquen y
garanticen el logro de los objetivos previstos. Así concebido el presupuesto se
constituye en un excelente instrumento de gobierno, administración y
planificación; es como una:<o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAnPCqgLrPMit9bfYW6gyZ0DbecflysrjLAAc-_0TuO-Q71uHxED1rgDVXuM2ZwP_cpBBV-YxKAdsyIQEb30qmZvlGKZL_RKLgq43TFGb5KMxKkrGaKbjOVYS5fItmg5eZqHDC1xCaQTDu/s1600/es-capital-nacional-390.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAnPCqgLrPMit9bfYW6gyZ0DbecflysrjLAAc-_0TuO-Q71uHxED1rgDVXuM2ZwP_cpBBV-YxKAdsyIQEb30qmZvlGKZL_RKLgq43TFGb5KMxKkrGaKbjOVYS5fItmg5eZqHDC1xCaQTDu/s1600/es-capital-nacional-390.jpg" /></a></div>
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<li class="MsoNormal" style="mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Herramienta
de ejecución de políticas.<o:p></o:p></span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Herramienta
de Planificación a corto, mediano y
largo plazo.<o:p></o:p></span></li>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">El presupuesto como tal
constituye un importante instrumento de gestión pública que debe reflejar los
lineamientos de acción propuestos por el Ejecutivo. De allí sus vínculos con
los Lineamientos Generales del Plan de la Nación. Igualmente la elaboración del
Plan Operativo Anual debería cada vez más ser la expresión de un conjunto de
prioridades que permitan orientar la acción gubernamental.</span><o:p></o:p></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Los Presupuestos Públicos Comprenderán:</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> Todos los
Ingresos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> Todos los
Gastos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> Operaciones
de financiamiento sin compensación.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Anexos:</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<li class="MsoNormal" style="mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Planes de previsión
social</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Riesgos Fiscales</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></li>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Obligaciones contingentes; deuda en moneda
extranjera.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Gastos tributarios, excepciones, exoneraciones.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Actividades cuasi-fiscales; sistema cambiario.</span><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-weight: bold;"> </span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-35629505827844162812013-02-24T14:11:00.000-08:002013-02-24T14:11:14.751-08:00BASES LEGALES DEL PRESUPUESTO PÚBLICO<br />
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Constitución de la República Bolivariana de
Venezuela. </span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">(G.O 5453 Extraordinaria 24-03-2000).</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Ley Orgánica de la Administración Financiera del
Sector Público.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">(G.O. 38.198 31-05-2005).</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> <span lang="ES-MX">Reglamento Nro. 1 de LOAFS. </span></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">(G.O. 5.781 Extraordinario 12-08-2005).</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> <span lang="ES-MX">Ley que Crea el Fondo
Intergubernamental para la Descentralización FIDES. (G.O. 37.066 30-10-2000).</span></span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> </span><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Ley de Asignaciones
Económicas Especiales para los Estados y Distrito Metropolitano de Caracas
derivados de minas e hidrocarburos. (G.O 37.086 27-11-2000). </span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"> </span><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;">Ley Orgánica del Poder
Municipal (G.O 38.204 08-06-2005).</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
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<a href="http://bimg2.mlstatic.com/ley-organica-del-poder-publico-municipal-lvbp1_MLV-F-30501551_2128.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="240" src="http://bimg2.mlstatic.com/ley-organica-del-poder-publico-municipal-lvbp1_MLV-F-30501551_2128.jpg" width="320" /></a><span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><img src="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcTlsg_8D8d7aT1XPIzwkHLS9gAx72nwLY7sDqEommdzrZc4NymCbw" /></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
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<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-MX" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-MX; mso-bidi-font-weight: bold;"><br /></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-90190991973340341222013-02-24T14:07:00.000-08:002013-02-24T14:07:47.936-08:00ORGANOS REGULADORES DEL PRESUPUESTO PÚBLICO<br />
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;">MINISTERIO
DEL PODER POPULAR DE PLANIFICACION Y FINANZAS.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
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<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img src="http://www.caf.com/attach/19/default/CAFotorgarecursos-rehabilitaci%C3%B3n-plantas-aguapotable-Venezuela.jpg" /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
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<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
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<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
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<span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><br /></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;">OFICINA
NACIONAL DE PRESUPUESTO.</span><b><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
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<span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"><br /></span></div>
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<span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"><br /></span></div>
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<span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"><br /></span></div>
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<a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcREYC_e9j0jmvq-efyHEj5csMSdEXzrEby6fw76UeDO0Jcjm0mqEQ" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="170" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcREYC_e9j0jmvq-efyHEj5csMSdEXzrEby6fw76UeDO0Jcjm0mqEQ" width="400" /></a><span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"><br /></span></div>
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<span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"></span></div>
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<span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"><br /></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-47095638493481829982013-02-24T14:04:00.000-08:002013-02-24T14:04:08.544-08:00Objetivos del Sistema Presupuestario <br />
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Posibilitar
la instrumentación anual de objetivos y metas
de largo, mediano y corto plazo.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.15pt; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Permitir
la más eficiente asignación de los recursos.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.15pt; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Lograr
un adecuado equilibrio en las diversas etapas de la ejecución del
presupuestario.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Permitir</span><span lang="EN-GB" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-GB;"> el control.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Prever ingresos y gastos futuros
para anticiparse a las necesidades del ente. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Transformar las políticas
del gobierno en programas de acción por medio de la asignación de
recursos.</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Proveer la estructura para las
cuentas públicas y la contabilidad fiscal. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Permitir la evaluación periódica
de la gestión gubernamental facilitar el proceso administrativo.</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Proveer la base legal para la
realización del gasto público.</span><o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Coordinar las decisiones
políticas, económicas y sociales. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Coordinar las actividades de
organismos gubernamentales.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Establecer una relación entre los
fines por cumplir y los medios con que alcanzarlos.</span><o:p></o:p></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Minimizar costos, al darle el
mejor uso a los recursos. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Facilitar la delegación de
autoridad y fijar la responsabilidad financiera.</span><o:p></o:p></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Permitir
que el público conozca los programas de gobierno.</span><o:p></o:p></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-195042663359308972013-02-24T14:01:00.002-08:002013-02-24T14:01:42.685-08:00Fases del Presupuesto<br />
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Formulación.
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aprobación.
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ejecución.
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Control
del presupuesto.<o:p></o:p></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><img height="636" src="http://consultaciudadana.minfin.gob.gt/PublishingImages/Aprendamosde/secci%C3%B3n%205/grafica.jpg" width="640" /></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-60036342700078396562013-02-24T13:59:00.002-08:002013-02-24T13:59:38.177-08:00TIPOS DE PRESUPUESTO<br />
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Presupuesto Tradicional. El
fundamento del presupuesto tradicional es la asignación de los recursos tomando
en cuenta, básicamente, la adquisición de los bienes y servicios según su
naturaleza o destino, sin ofrecer la posibilidad de correlacionar tales bienes
con las metas u objetivos que se pretenden alcanzar. Es sólo un instrumento
financiero y de control. por otra parte, la metodología de análisis que emplea
es muy rudimentaria, fundamentándose más en la intuición que en la razón, es
decir, que las acciones que realizan las diferentes instituciones no están
vinculadas a un proceso consciente y racional de planificación. Otra desventaja
que ofrece el método tradicional es que los usuarios del documento
presupuestario, no dispone de la información suficiente que le permita observar
en que se utilizan los ingresos que se recaudan por los diversos conceptos.<o:p></o:p></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Presupuesto por Programas. Aparece
para dar respuesta a las contradicciones implícitas en el presupuesto
tradicional y en especial para que el estado y las instituciones que lo
integran dispongan de un instrumento programático que vincule la producción de
los bienes y servicios a alcanzar con los objetivos y metas previstas en los
planes de desarrollo.<o:p></o:p></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sistema de
Planeamiento-Programación-Presupuestación (PPBS). La otra forma que se ha
utilizado para presupuestar dentro del sector público, ha sido la conocida como
"Planeación-Programación-Presupuestación (PPBS)", empleada
originalmente por los Estados Unidos de Norteamérica como una manera de
disponer criterios efectivos para la toma de decisiones, en la asignación y
distribución de los recursos tanto físicos como financieros en los diferentes
organismos públicos.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Presupuesto por Proyectos. El
presupuesto por proyectos es un instrumento para asignar y distribuir los
recursos públicos a través de proyectos, a los entes u organismos nacionales,
estadales y municipales en función de las políticas y objetivos estratégicos de
la nación, expresados en los respectivos planes anuales; además coordinar,
controlar y evaluar su ejecución.<o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.gestion.org/wp-content/uploads/2011/04/gestion021.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="300" src="http://www.gestion.org/wp-content/uploads/2011/04/gestion021.jpg" width="400" /></a><a href="http://www.ingenieria.unam.mx/~materiacfc/ciclo3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="336" src="http://www.ingenieria.unam.mx/~materiacfc/ciclo3.jpg" width="400" /></a></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Presupuesto Base Cero. Esta
técnica presupuestaria es de reciente data. Comienza a utilizarse a partir de
1973 en algunas entidades federales del gobierno Norteamericano, la nueva
metodología pretende determinar si las acciones que desarrollan los diferentes
órganos que conforman el Estado son eficientes. Si se deben suprimir o reducir
ciertas acciones con el fin de propiciar la atención de otras que se consideran
más prioritarias.<o:p></o:p></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-55523524887183703262013-02-24T13:52:00.001-08:002013-02-24T13:52:07.832-08:00MODIFICACIONES PRESUPUESTARIAS<br />
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Las modificaciones
presupuestarias consisten en cambios que se efectúan a los créditos asignados a
los programas, subprogramas, proyectos, obras, partidas, subpartidas,
genéricas, específicas y subespecíficas que expresamente se señalen en la ley
de presupuesto y su respectiva distribución general de cada año, para los
diferentes organismos.<o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www2.ula.ve/presupuesto/images/stories/presupuesto.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://www2.ula.ve/presupuesto/images/stories/presupuesto.jpg" /></a></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Dichas modificaciones pueden ser
consecuencia de:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Subestimaciones o
sobreestimaciones de los créditos asignados originalmente en la ley de
presupuesto y en la distribución general.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Incorporación de nuevos
programas.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Reajuste de gastos acordados por
el Presidente de la República, con miras a un uso más racional de los mismos o
motivado por situaciones de tipo coyuntural no previstas.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Alteración de las metas o
volúmenes de trabajo en los programas que desarrolla el organismo.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gastos no previstos.<o:p></o:p></span></div>
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<span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"></span></div>
Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0tag:blogger.com,1999:blog-9164114052171215067.post-27729932620857784662013-02-24T13:46:00.003-08:002013-02-24T13:47:45.544-08:00EL PLAN ÚNICO DE CUENTAS <br />
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Es la
esencia del sistema integrado de información financiera para el Sector Público
que desarrolla el Ministerio del Poder Popular de Planificación y Finanzas,
cuya implantación, como se ha manifestado, ofrece las bases para que el sistema
funcione con éxito. Para que el sistema integrado opere se requiere:</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Que el Plan
Único de Cuentas contenga una información de datos de entrada, suficientemente
desagregadas.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="13" src="file:///C:/Users/Usuario/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">La
clasificación programática del presupuesto.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">El Plan Único de Cuentas
posibilita el cumplimiento, entre otros de los siguientes objetivos:</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Registro por
partida simple y por partida doble, de toda transacción económica y financiera,
haciendo posible la modernización y una mayor transparencia de la gestión
pública.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Identificación
y registro de la totalidad de los flujos de origen y aplicación de los recursos
financieros.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Interrelaciona
y presenta la información presupuestaria y contable sobre bases homogéneas y
confiables, facilitando la integración de los sistemas de administración
financiera del Estado.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Posibilita
el tratamiento computarizado de los datos.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Separa las
transacciones del Sector Público Financiero del Sector Público no Financiero
para la confección de las estadísticas de las finanzas públicas.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Hace posible
el seguimiento periódico de la ejecución presupuestaria de pagos, de
inversiones y de crédito público, así como el cierre legal del presupuesto.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Permite el
seguimiento efectivo del plan anual operativo y el manejo de políticas fiscales
y monetarias.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="color: white;"><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">El Plan de
Cuentas Presupuestarias está integrado por siete grandes grupos de cuentas:</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;"> </span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">1.00.00.00.00 Activos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES-TRAD" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES-TRAD;">2</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">.00.00.00.00 Pasivos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">3.00.00.00.00 Recursos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">4.00.00.00.00 Egresos.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">5.00.00.00.00 Resultados.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
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<span style="color: white;"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">6.00.00.00.00 Patrimonio –
Capital.</span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;"><span style="color: white;">ZS7.00.00.00.00 Cuentas de
Orden.</span></span><span lang="ES-VE" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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Los Apasionadoshttp://www.blogger.com/profile/01746098982515802092noreply@blogger.com0