De la administración financiera en el sector público al Estado comunal: ¿Evolución o involución en Venezuela?

The main objective of this article is intended to provide a discussion on potential product that will be generated from the implementation of a parallel state constitutional state, as it is called Community State, which is intended to replace the powers of the governorates mayor and supported within the Constitution of the Bolivarian Republic of Venezuela (1999), affecting its financial management and the components that support it; being specific in the process of citizen participation in public decision making, as well as the process validation must exist by the citizenry in linking budget plan. We conclude that the inefficiency in terms of responsiveness to address community problems and the absence of effective controls and not biased, given impositions will be present in financial management which shall be governed by the State Communal.