Buen gobierno local y rendición de cuentas en España

Roberto Fernández Llera
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引用次数: 5

Abstract

Accountability is one of the fundamental requirements within the general parameters of good governance and transparency. Local government in Spain offers a particularly interesting case study, due to the breadth of the sample to be analyzed and the regulatory changes of recent years. For this, good governance is examined in Spanish regulations, with special attention to local government and the effective degree of compliance with the duty of accountability to external audit institutions. The methodology used combines the legal and political technique with the analysis of the main indicators of the budget cycle. The main conclusion points out the low degree of compliance with legal obligations in Spanish local government, mainly municipalities. The causes are multiple and varied, some of which are trying to combat the recent legislation on transparency and good governance, both central and regional. In the local government, greater clarity is needed in the internal rules and procedures that make it possible to comply more effectively with legal requirements, adapting in particular to the size of each administration concerned, given the municipal atomization in Spain. The dissemination and communication of results is another fundamental variable to promote compliance with these obligations. Ultimately, in the face of serious and repeated breaches, coercive measures and sanctions would be an effective measure.
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西班牙良好的地方治理和问责制
问责制是善政和透明度的一般参数中的基本要求之一。西班牙地方政府提供了一个特别有趣的案例研究,因为要分析的样本的广度和近年来的监管变化。为此,西班牙的条例审查了善政,特别注意地方政府和对外部审计机构问责义务的有效遵守程度。所采用的方法将法律和政治技巧与预算周期主要指标的分析相结合。主要结论指出,西班牙地方政府(主要是市政当局)遵守法律义务的程度较低。原因是多种多样的,其中一些原因是试图打击最近关于中央和区域透明度和善政的立法。在地方政府中,鉴于西班牙的市政原子化,需要更明确的内部规则和程序,以便更有效地遵守法律要求,特别是适应每个相关行政部门的规模。成果的传播和交流是促进遵守这些义务的另一个基本变量。最终,面对严重和反复的违约行为,强制性措施和制裁将是一项有效措施。
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来源期刊
CiteScore
2.70
自引率
0.00%
发文量
21
审稿时长
12 weeks
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