出版社：Servicio central de publicacion. Gobierno Vasco
摘要：Each government aspires to obtain the maximum capacity of manoeuvring with its
budget. But, that discretionary act in the budgetary management is inevitably
limited, both externally- decisions of other levels of superior scope
government—, as well as internally – former proper decisions that create
obligations of expense. The work that we present came out from the interest to
know what is and how had developed the discretionary act or the budgetary
manoeuvring margin of the Autonomous Communities. An analysis model is proposed
which is based on the classification of the income and expense operations and on
the management of strictly budgetary information. The case to be studied is the
budgetary activity in the Autonomous Community of Aragón between 1986 and 2000.
The results point out to the important analysing potentiality of this line of
investigation.
