Today, one of the most important phenomenons is the movement of Capital and the expansion of its investments, as well as the use of resources worldwide. The movement of Capital, is changing the local space and the ter...Today, one of the most important phenomenons is the movement of Capital and the expansion of its investments, as well as the use of resources worldwide. The movement of Capital, is changing the local space and the territories, because is not a homogeneous process; they are not in the same way and rhythm, this is because they don＇t get in the same way to global dynamics. The reorganization of the world, because the movements in Capital is a challenge, that is why, the analysis of regions demand new and different views, to boost regional development. We can tell that since a long time ago, had been developing theories and proposals not good enough, for this reason we must think to generate new proposals. The goal of this paper, is to expose the social and territorial changes in Silao and Romita Counties in the state of Guanajuato Mexico, as a result of the relocation of economic activities that lead us to start a new regional policy, that gives more satisfactory results and think about a regional policy that could reflex about territorial development focuses, specially for a public policy.展开更多
For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Ind...For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.展开更多
文摘Today, one of the most important phenomenons is the movement of Capital and the expansion of its investments, as well as the use of resources worldwide. The movement of Capital, is changing the local space and the territories, because is not a homogeneous process; they are not in the same way and rhythm, this is because they don＇t get in the same way to global dynamics. The reorganization of the world, because the movements in Capital is a challenge, that is why, the analysis of regions demand new and different views, to boost regional development. We can tell that since a long time ago, had been developing theories and proposals not good enough, for this reason we must think to generate new proposals. The goal of this paper, is to expose the social and territorial changes in Silao and Romita Counties in the state of Guanajuato Mexico, as a result of the relocation of economic activities that lead us to start a new regional policy, that gives more satisfactory results and think about a regional policy that could reflex about territorial development focuses, specially for a public policy.
文摘For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.
