Gasto público basado en políticas públicas: ¿Hasta dónde hemos avanzado en México?

The author explains the relevance of the budget and its relation with the National Plan of Development, as well as its focusing in the Account of the Federal Public Property, which allows to locate better for aims of the communitarian life, the actions of government with base in the investments carried out in a fiscal year, same which they have as an aim, to impel the objectives of social and economic development which they must know itself through the transparency norms, since these allow to include/understand better the exercise of the governmental accounting, fact that is related in a direct way to the practice of the democratic values that characterize the present political life of the country