Public Finances : Transparency, Accountability and Ethics of Responsibility

A first approach to the concept of public finances, requires clearing the veil between public and private. This first differentiation is what gives sustenance and subject to the study of public finances, since it deals with the management and administration of public money, through the rules of operation and rules, to channel the public resource to respond to the needs of society. From the recognition of public character, from here arises, a first look of complexity, not only for the management of public resources refers, but because it is expected a correct application of them to give attention to the needs that pose to citizens to the State, who is ultimately responsible for decisions regarding economic and fiscal policy, and who seek to respond to social needs, whose outcome is expected, has a positive social impact. A subject as complex as it is observed, requires the support of the sciences such as economics, administration, sociology, psychology, and mainly of law, philosophy and political science, among others, in the construction of decision and operation for the management of public resources, in which transparency and adequate management of public resources are privileged. In Mexico, the management of public resources has been harshly questioned to the State, mainly in its three levels of government, by the lack of transparency in the application of these, by the public administration, is so far, matter of a process subject to constant revision. This paper presents the proposal of the citizen alert as an element that allows the operation of the National Anticorruption System and the State Anticorruption System where citizens' denunciation of events that may be constitutive of crime and based on a protection system is privileged. of witnesses that guarantees the full exercise of the citizen's demand before the State in the fulfillment and application of public resources to solve social needs