Ajustes de la base contable y la fiabilidad del déficit: evidencia de los países de la Europa del sur
Accounting basis adjustments and deficit reliability: Evidence from southern European countries
Resumen
La Contabilidad Pública (CP) y las Cuentas Nacionales (CN) son dos sistemas de información contable que, aunque tienen distintos propósitos, están conectados – la información financiera de las administraciones públicas para el último es derivada del primero. Así, la armonización entre los dos sistemas es una cuestión importante a tener en cuenta en la fiabilidad de los agregados finales obtenidos por las Cuentas Nacionales. En el contexto de la Unión Europea este es un tema crítico dado que los agregados de las Cuentas Nacionales sirven de referencia para la supervisión de la política presupuestaria ligada al Euro. No obstante, mientras la normativa en las CN es en la base de devengo y está armonizada por el Sistema Europeo de Cuentas Regionales y Nacionales, en la CP cada país tiene aún su propia normativa contable, muchas veces mezclando las base de caja en el informe presupuestario con el devengo en el informe financiero; por tanto, se requieren ajustes contables cuando se traslada la información de la CP a las CN. En este artículo, se empieza analizando las diferencias conceptuales entre los sistemas contables de la CP y de las CN y los ajustes que se deben hacer cuando se trasladan los datos de la primera a las últimas. En la segunda parte del artículo se analiza empíricamente Portugal, España e Italia con el propósito de mostrar como la diversidad y materialidad de estos ajustes pueden cuestionar la fiabilidad de los déficits finalmente reportados en las CN. Estos países, donde los déficits tienen sido particularmente significativos en los últimos años, representan la perspectiva contable de los países del sur de Europa Continental con informe presupuestario en base de caja. Los principales resultados apuntan la necesidad de crear procedimientos estandarizados para convertir los datos en base de caja (CP) en los en base de devengo (CN) que ayuden a prevenir la manipulación contable y así mejorar la fiabilidad de los outputs informativos para los propósitos micro y macro.
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