The Government Accounting system in the government sector at the provincial level
Keywords:
accountingAbstract
The work that appears takes as an intention to show the methodological bases for the implementation of the system of governmental accounting of the sector govern at provincial level, like continuity of the studies of this system, considering the need to be provided with a competent public administration to achieve a sustainable development and that it will allow a suitable analysis of the material and financial resources with which it counts the public finance for the decision making, in the attention to the social programs of the territory. There shows the theoretical conception of the specific norms of governmental accounting for the sector government of the provincial level in Cuba, as well as the result of the analysis of the viability from the results of the experts and of the application in the provinces of Holguín, Artemisa, Mayabeque, Camagüey and Villa Clara.
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