La condición financiera de los municipios de la Comunidad Autónoma de GaliciaUna aproximación.

Abstract

The diverse financial difficulties that public institutions have faced in the last few years has led to the study and development of diverse techniques that allow the analysis or, at least, the anticipation of situations of risk involving the continuity of the activity. The financial literature of these complex problems has provided diverse approaches and terminology, being perhaps the term �financial condition� the most accepted. In this paper, after an analysis of existing international literature related to the study of the financial situation/condition of public institutions, the adaptation and application of one of the techniques that had the greatest impact from the scientific-doctrinal perspective to monitor the financial condition will follow. By applying this developed technique, some indicators have been obtained which allow an overview of the financial condition of the different municipalities of the autonomous region of Galicia.