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Con este trabajo pretendemos analizar la gestion municipal a partir del analisis economico de una de las entidades municipales del Antiguo Regimen: el posito de la ciudad de Albacete. Como es sabido, los positos, creados con objeto de mitigar los efectos de malas cosechas y limitar la escasez, actuaron tambien como instituciones crediticias que prestaron a particulares, desarrollando una actividad financiera. Se consideran, por tanto, como los primeros institutos de credito rural. Asimismo, fueron entidades a las que acudio el estado a finales del siglo XVIII cuando las necesidades financieras de la hacienda publica fueron mayores. Su relevancia en la politica economica del Antiguo Regimen esta fuera de duda. En el estudio que aqui presentamos tratamos de acercarnos a su gestion y para ello nos hemos acercado a su estudio contable. Para ello hemos examinado los libros de cuentas de la institucion, tanto los dinerarios como los de especie. Hemos analizado la contabilidad de esta institucion basada aun en el sistema de “cargo y data”. Hemos analizado la documentacion existente entre 1765 y 1808 que, a pesar de su irregularidad e incluso sus lagunas informativas, puede arrojar un poco de claridad en la administracion local de este periodo. Municipal granaries were institutions of municipal ownership that had significant influence on agricultural policy of the Old Regime. They were grain stores managed by local councils. Municipalities tried to overcome the shortage lending to farmers and consumers. They had an essential role in the agrarian society because they could increase the supply of basic items. Despite its significance, from our point of view, these corporations have not been studied sufficiently due to the thoroughness required to analyze data preserved in the provincial archives. In our study, we have tried to analyze the activity of these institutions. To do this, we have studied the accounting system of one of them: the deposits of the city of Albacete. We have analyzed the period between 1765 and 1808, although we know it presents important information gaps. We are select this period because these years were when the subsistence crisis was more acute. On the on hand, the suppression of the rate of grain, in 1765, in order to balance supply and demand, caused a steady rise in prices. On the other hand, at the end of the century, institutions analyzed in our study had many difficulties to survive. The real treasury demanded them substantial monetary contributions to finance its increased.

La contabilidad de las instituciones municipales del antiguo régimen: el pósito de la ciudad de Albacete