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Changes in accounting regulations imply that State Public Administration gives financial information about debt. Accounting regulations make mandatory to prepare information about governmental passives and we see some efforts to prepare this type of financial information. Given the use and convenience of financial information, this paper discusses the aspects that need to be taken into account to reveal the instruments of debt within the field of State public administration. Public debt in the short time, is a source of resources which might be necessary for the economic and social growth of an economy; however, in the mean and long term, it might have important and significant consequences, mainly because it is a tool extensively used and this non-discriminated use might bring severe difficulties both in excessive debt or bankruptcy. For this reason, this investigation suggest to carefully review the State debt mechanisms, both in the bank and the stock market, since in order to obtain the required financing, the States usually emit different financial instruments, and sometimes they surpass the debt limits legally established. This study´s results show that the mechanisms of debt are linked to the accounting and legislative norms, but the authorities do not commit to reveal the financial instruments they used to get resources while complying with the limits of debt.

La contabilidad gubernamental y la rendición de cuentas del endeudamiento en el estado de Baja California Sur, México