Características del sistema de información financiera pública para prestaciones socialesEl caso de la prestación social básica

Resum

Nowadays, the public financial information in Spain concerning social benefits is showed as a whole, but not common for all the benefits. That is, there is not detailed information about what is the source and uses of funds of each particular type of social benefit. For this rea- son, it is difficult to quantify the specific cost of all social benefits paid in Spain. The aim of this work is to develop a proposal for financial reporting system for a basic social benefit. This one simplifies the protection system available today because it joins many of currents social benefits. The proposed information system will describe the evolution of the accounts which must be financed and the sources of funding. All of this, aimed at achieving maximum transparency in basic social benefit financing and ensuring its future viability due to the knowledge of the financial reporting system´s multiannual evolution and its financing needs