<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000400012</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1419</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estabilidad presupuestaria, financiamiento y responsabilidad social en los municipios españoles]]></article-title>
<article-title xml:lang="en"><![CDATA[Budget stability, financing and social responsibility in Spanish municipalities]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gutiérrez Ponce]]></surname>
<given-names><![CDATA[Herenia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chamizo González]]></surname>
<given-names><![CDATA[Julián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cano Montero]]></surname>
<given-names><![CDATA[Elisa Isabel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Madrid  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Castilla-La Mancha  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>3</numero>
<fpage>0</fpage>
<lpage>0</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000400012&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000400012&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000400012&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  En este trabajo analizamos las relaciones más relevantes entre la estabilidad presupuestaria, el Sistema de Financiación de los Municipios (SFM) y las políticas de gasto social, como piezas fundamentales para definir el nivel de Responsabilidad-Social-Corporativa (RSC) asignable a los municipios españoles. Para ello, hemos partido de las liquidaciones presupuestarias de los 9.500 municipios y otros entes locales españoles presentadas ante el Tribunal de Cuentas en 2014, y disponibles en la web del Ministerio de Hacienda. A partir de la información, elaboramos una base de datos (más de 1.500.000 registros, tratados mediante técnicas de data mining) para realizar un análisis de los factores más significativos que explican las relaciones entre estabilidad presupuestaria, suficiencia financiera y sostenibilidad de las políticas de bienestar. Partiendo de lo anterior y del nivel de gastos presupuestarios en el área de gasto (AG1) de Servicios Públicos Básicos y en el área de gasto (AG2) de Actuaciones de Protección de Promoción Social proponemos dos indicadores para medir el nivel de la RSC atribuible a cada municipio. Los principales hallazgos se concretan en tres conclusiones: que los ayuntamientos con déficit presupuestario priorizan la reducción de su deuda con las entidades financieras a la vez que dilatan el pago a los proveedores; que las relaciones entre las políticas de ingresos y gastos de cada municipio repercuten directamente en su nivel de RSC; y que, mediante un modelo de probabilidad logit, se confirma la hipótesis según la cual la RSC de los municipios puede ser explicada a partir del tamaño de su población y de la forma en que se financian.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In this paper, we analyze the most relevant relationships between budgetary stability, the Municipal Financing System (SFM) and social expenditure policies, as fundamental pieces to define the level of Corporate Social Responsibility (CSR) that can be assigned to Spanish municipalities. We have started from the budgets of the 9,500 municipalities and other local Spanish entities, presented to the Court of Auditors in 2014, and available on the website of the Ministry of Finance. Based on this information, we developed a database (more than 1,500,000 records, big data, treated by data mining techniques) to perform an analysis of the most significant factors explaining the relationship between budgetary stability, financial sufficiency and sustainability of welfare policies. Based on the above and the level of budgetary expenditures in the Basic Public Services programs (AG1) and the Social Promotion Protection Actions program (AG2), we propose two indicators to measure the level of CSR attributable to each municipality. The main findings of our research are summarized in three conclusions: that municipalities with budget deficits prioritize the reduction of their debt with financial institutions while diluting payment to suppliers; That the relations between the income and expenditure policies of each municipality have a direct impact on their level of CSR; And that, using a logit probability model, the hypothesis according to which the RSC of the municipalities can be explained by the size of their population and the way in which they are financed is confirmed.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Responsabilidad social]]></kwd>
<kwd lng="es"><![CDATA[Administración local]]></kwd>
<kwd lng="es"><![CDATA[Presupuestos]]></kwd>
<kwd lng="es"><![CDATA[Gastos sociales]]></kwd>
<kwd lng="es"><![CDATA[Déficit]]></kwd>
<kwd lng="es"><![CDATA[Superávit]]></kwd>
<kwd lng="es"><![CDATA[H53]]></kwd>
<kwd lng="es"><![CDATA[M14]]></kwd>
<kwd lng="es"><![CDATA[H72]]></kwd>
<kwd lng="es"><![CDATA[H75]]></kwd>
<kwd lng="en"><![CDATA[Accruals]]></kwd>
<kwd lng="en"><![CDATA[Corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[Local administration]]></kwd>
<kwd lng="en"><![CDATA[Budgets]]></kwd>
<kwd lng="en"><![CDATA[Social expenses]]></kwd>
<kwd lng="en"><![CDATA[Deficit]]></kwd>
<kwd lng="en"><![CDATA[Surplus]]></kwd>
<kwd lng="en"><![CDATA[H53]]></kwd>
<kwd lng="en"><![CDATA[M14]]></kwd>
<kwd lng="en"><![CDATA[H72]]></kwd>
<kwd lng="en"><![CDATA[H75]]></kwd>
</kwd-group>
</article-meta>
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