Análisis de la gestión presupuestal y contable del municipio de chía (Cundinamarca ) con respecto a las metas establecidas en el plan de desarrollo propuesto para los años fiscales 2018 – 2020

Abstract

In the following degree research work, an exhaustive analysis of academic documents, indexed magazines and web pages of the National Government of Colombia is carried out, in which decisive information on the main theme is found, identifying the elements that were considered for budget management and accountant of the municipality of Chía (Cundinamarca) for fiscal years 2018 – 2020. The research is carried out under a qualitative approach, based on an empirical work, where the inquiry through research stands out, setting its sights beyond the regulatory framework, towards the state financial activity, which constitutes a true brake on abuse, the waste, unnecessary spending and wastage, vices to which governments in whose countries democracy still needs to be consolidated are quite often prone (Gonzales, 2013). Keywords: Budget management, bud