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：91
页码：149-173
语种：Spanish
出版社：Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
摘要：RESUMEN: El presente trabajo se ha desarrollado con la finalidad de analizar las estrategias emprendidas por las nuevas Fundaciones surgidas tras el proceso de reestructuración del sector de las Cajas de Ahorro para garantizar la sostenibilidad de la Obra Social que anteriormente venían realizando estas entidades. Para ello se realiza un estudio de carácter descriptivo y explorativo que comprende un horizonte temporal de diez años y en el que se contrastan planteamientos anteriores y posteriores a los procesos de integración, centrando el interés en la evolución del modelo de gestión y en las fuentes de financiación utilizadas para dotar de fondos a la partida presupuestaria dedicada a fines sociales. Una vez realizadas las valoraciones se evidencia una estrategia de Obra Social mucho más diferenciada, gestionada en su totalidad mediante la modalidad de Obra Propia y orientada hacia unos colectivos más específicos mediante actividades integradas en su mayor parte dentro del área de Asistencia Social. Todos estos cambios muestran una Obra Social financieramente más pequeña, pero más autosuficiente en su modelo de negocio y menos dependiente de los recursos de las entidades de crédito en las que participan como accionistas, incrementándose los ingresos por actividades propias y los derivados de alianzas mantenidas con instituciones público/privadas.
其他摘要：This work has been carried out with the aim of analyzing the strategies undertaken by the new Foundations emerged as a result of the process of restructuration in the sector of the Savings Banks (SB), having such process the purpose of ensuring the sustainability of the Social Work (SW) that was traditionally made by those entities. Since the beginning of the international financial crisis in August 2007, a process of global economic recession starts with direct and adverse consequences to the real economy of those countries that had registered constant economic growth rates until then. In Spain all these macroeconomic changes have affected mainly to the SBs, starting at the beginning of 2010 a process of reordering leading to a complete rearrangement of their legal nature and the aim they were intended. As a result, out of the 45 SBs existing at the beginning of 2010, only two of them continued operating in December 2016 as such (CaixaOntinyent y CaixaPollença), being the rest integrated in two private banks (BBVA y Banco Sabadell) and eight entities with a bank statute in charge of the financial performance (Kutxa, Liberbank, BMN, Ibercaja, Abanca, CaixaBank, Unicaja y Bankia). Similar to what had been observed in other countries such as Italy or the United Kingdom, the Law 26/2013, 27 December, ruling the Savings Banks and Bank Foundations (Ley 26/2013, de 27 de diciembre, de Cajas de Ahorros y FundacionesBancarias (LCAFB))sets a historical landmark to this type of credit entities, separating the financial from the social activity and introducing a new type among the foundational institutions: Bank Foundations. It is pretended with this not only to manage the participation as stakeholders in the participated financial entity, but also the SW that traditionally was developed by the SBs. In this context, the financial business is administrated by an anonymous society with a bank statute, and the benefic-social activity is handled by Bank Foundations (BFs) or Ordinary Foundations (OFs) defined by the amount of participation in the financial entity, and being in charge of managing the politics of social interest. Consequently, in 2016 the SW was materialized by fourteen BFs, nineteen OFs and one special Foundation, emerging as a result of the sectoral restructuring process...
关键词：Fundaciones; Cajas de Ahorro; Obra Social; Sostenibilidad.
其他关键词：Foundations; Saving Banks; Social Work; Sustainability.
