Resumen

VELEZ MENDOZA, Pamela  y  ESPINOSA MARTINEZ, Estela Gertrudis. Financial and Budgetary Planning in Higher Education Institutions of Ecuador. Cofin [online]. 2018, vol.12, n.2, pp. 280-294. ISSN 2073-6061.

In the work presented below, a critical review is made of the evolution of higher education in Ecuador in recent years, with emphasis starting in 2006, since it marked the triumph of Alianza País Movement and the arrival of Rafael Correa to the presidency in 2007; there was then a change in the definition of the role of the State in planning, stewardship, regulation and control, which was included in the Constitution of 2008. In response to these questions, the text sets out the current legal regulatory institutional framework, closely linked to the budget, that has guided the reforms in that sense and enables the projection, organization and control of the budget planning process.

Palabras clave : higher education; regulatory framework; budget planning.

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