期刊名称：CIRIEC-España, Revista de Economía Pública, Social y Cooperativa
印刷版ISSN：0213-8093
电子版ISSN：1989-6816
出版年度：2017
期号：90
页码：75-102
语种：Spanish
出版社：Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
摘要：En los últimos años hemos padecido una crisis económica que ha intensificado la preocupación de los gobier nos por corr oborar la eficacia y eficiencia con la que se uti lizan los fondos públ icos. Esta situación se justifica (Wiesner, 2000), entre otras, por la mayor necesidad de responsabil idad y de transparenc ia, por el alto cost e político que se su fre cu ando la opi nión públ ica es tima la falt a de eficie nc ia de lo s prog ra mas públicos y por la importancia de que los ajustes o correcciones fiscales sean racionales. Por otra parte, la necesi dad de ev aluac ión de los pr ogramas de des arrol lo em pr esar ial está justificada por la gran canti dad de fondos destinados a su imple mentación (Awas thi y Sebastián, 1996). El objetivo de este trabajo es evaluar las políticas públicas y constatar cómo, a través de la medición del impacto económi co y social de los programas públicos, se puede conocer el retor no de la inver sión pública a la sociedad. To mando como caso de estudi o la Junta de Andal ucía, se ana liza rá el ret orn o de la inversión pú blica en mater ia de emp re nd imiento de Andalucía Emprende, Fundación Pública Andaluza en el año 201 5. Se ha util izad o la metodología coste-beneficio. Los resultad os indican que el retorno a la sociedad super a la inver sión realizada .
其他摘要：The purpose of this study was to examine the need to assess public policies and to establish that it is possible, by measuring the economic and social impact of public programs, to establish the returns to society from public investment. Taking the example of the regional government of Andalusia, it exa - mined the return on public investment in entrepreneurship through the Andalusian public foundation Andalucía Emprende. In recent years, Spain has suffered an economic crisis that has intensified the concern of different levels of government to verify how effectively and efficiently public funds are being used. This situation is explained (Wiesner, 2000), among other reasons, by a greater need for accountability and trans - parency, owing to the high political cost when public opinion considers that public programmes are lac - king in effectiveness and efficiency and to the importance of ensuring that fiscal adjustments or corrections are rational. According to Awasthi & Sebastián (1996), the need to assess business development programmes is justified by the large sums of money devoted to implementing them. However, despite the existence of sophisticated methods to measure the financial situation of a company that make it possible to compare different companies and estimate their financial risks, there is no method with similar characteristics to measure social and environmental aspects (Reeder & Colantonio, 2013; Retolaza et al., 2016). Social methods make it possible to measure the impact of business activities in society, complementing financial methods, but this impact is usually ignored by companies and is not usually valued at market prices, presenting organisations with a tremendous cha - llenge (Lamberton, 2005; Grieco, 2015). For this purpose, an effective way of measuring the non-financial benefits of a particular programme or organisation is to analyse its social and economic impact. In spite of the theoretical and practical importance of measuring social impact, no system has been developed to classify the measurement methods. There are various reasons for this (Maas y Liket, 2011): • Its qualitative nature makes objective evaluation difficult • Ascertaining the positive and negative environmental, economic and social impact of the orga - nisations or programmes under study • Ascertaining the short and long term effects of the organisation on society...
关键词：Evaluación de proyectos; coste-beneficio; política pública; valor social; monetización; Andalucía Emprende; desarrollo regional.
其他关键词：Project evaluation; cost-benefit; public policy; social value; monetization; Andalucía Emprende; regional development.
