<?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>2448-7678</journal-id>
<journal-title><![CDATA[Investigación administrativa]]></journal-title>
<abbrev-journal-title><![CDATA[Investig. adm.]]></abbrev-journal-title>
<issn>2448-7678</issn>
<publisher>
<publisher-name><![CDATA[Instituto Politécnico Nacional, Escuela Superior de Comercio y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-76782023000200007</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Sostenibilidad financiera en gobiernos locales: medida por el desempeño fiscal]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial Sustainability in Local Governments: Measured by Fiscal Performance]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Madrigal Delgado]]></surname>
<given-names><![CDATA[Guadalupe de Jesús]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Sinaloa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>52</volume>
<numero>132</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-76782023000200007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-76782023000200007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-76782023000200007&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La ampliación de desequilibrios fiscales afecta el funcionamiento del federalismo fiscal, y la sostenibilidad financiera de gobiernos locales. El objetivo de este artículo es determinar el nivel de sostenibilidad financiera de los municipios mexicanos mediante el índice de desempeño fiscal. Se utilizó el método cuantitativo con la técnica multivariada de análisis factorial para construir el índice de desempeño fiscal. Los resultados muestran que el desempeño fiscal más alto no hay relaciones geográficas norte sur, que sí se observan en los desempeños más bajos. La originalidad del estudio radica en proponer un índice para determinar los niveles de sostenibilidad financiera. Los principales hallazgos muestran amplios desequilibrios fiscales siendo la región sureste la de peor desempeño y la principal limitación del estudio es la falta de información en la calidad de servicios públicos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The expansion of fiscal imbalances affects the functioning of fiscal federalism and the financial sustainability of local governments. The objective of this article is to determine the level of financial sustainability of Mexican municipalities through the fiscal performance index. The quantitative method was obtained with the multivariate technique of factor analysis to build the fiscal performance index. The results show that the highest fiscal performance does not have north-south geographic relationships, which are observed in the lowest performances. The originality of the study lies in proposing an index to determine the levels of financial sustainability. The main findings show wide fiscal imbalances, with the southeast region performing the worst and the main limitation of the study is the lack of information on the quality of public services.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[sostenibilidad financiera]]></kwd>
<kwd lng="es"><![CDATA[índice de desempeño fiscal]]></kwd>
<kwd lng="es"><![CDATA[gobiernos locales]]></kwd>
<kwd lng="es"><![CDATA[desempeño]]></kwd>
<kwd lng="en"><![CDATA[financial sustainability]]></kwd>
<kwd lng="en"><![CDATA[fiscal performance index]]></kwd>
<kwd lng="en"><![CDATA[local governments]]></kwd>
<kwd lng="en"><![CDATA[performance]]></kwd>
</kwd-group>
</article-meta>
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