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espanolEste articulo tiene como fin presentar la importancia de la evidencia contable en la responsabilidad y transparencia de las cuentas de los partidos politicos, sobre todo en relacion a la rendicion de cuentas de la utilizacion de los recursos del fondo partidario. Como pregunta de investigacion se tiene: Cuentas y candidatos con situacion irregular y grupos de partidos politicos mediante los estados contables ?presentan una relacion con la distribucion del fondo partidario y requeriria de una mayor accountability? Para tal problema se establecio como objetivo general verificar la necesidad de la elaboracion de estados contables mas precisos y confiables para la promocion de la transparencia, y como objetivos especificos, discutir la legislacion bajo el punto de vista contable, asi como comprender el impacto de la elaboracion parcial de los estados en lo que respecta a las cuentas juzgadas como irregulares y a grupos de partidos politicos de acuerdo a la difusion de sus estados. Para ello, se utilizo la investigacion bibliografica, documental y estadistica para el analisis e interpretacion de los datos extraidos del Tribunal de Cuentas, de los Tribunales Electorales y de la Legislacion sobre el tema. Se concluye que existe una correlacion positiva entre el numero de cuentas irregulares, el numero de personas con una rendicion irregular de cuentas y grupos de partidos politicos con la distribucion del fondo partidario y que la legislacion especifica de rendicion de cuentas electorales, asi como las normas del Consejo Federal de Contabilidad, pueden permitir una mejor transparencia y control social con practicas de Accountability / Responsabilidad mediante los estados Contables. EnglishThis article aims to present the importance of the accounting evidence in responsibility and transparency of the political parties’ accounts, especially in relation to the accountability of the use of the resources of the party fund. As a research question we have: Do accounts and candidates with irregular status and groups of political parties through the financial statements have a relationship with the distribution of the party fund and would require greater accountability? For this problem, it was established as a general objective to verify the need for the elaboration of more accurate and reliable accounting statements for the promotion of transparency, and as specific objectives, to discuss the legislation from the accounting point of view, as well as to understand the impact of the partial elaboration of the states with regard to the accounts judged as irregular and to groups of political parties according to the diffusion of their statements. For this, bibliographic, documentary and statistical research was used for the analysis and interpretation of the data extracted from the Court of Auditors, the Electoral Courts and the Legislation about this issue. It is concluded that there is a positive correlation between the number of irregular accounts, the number of people with irregular accountability and political party groups with the distribution of the party fund and that the specific legislation about election accountability, as well as the rules of the Federal Accounting Council, can allow better transparency and social control with Accountability practices through the Accounting Statements.

Estados contables de los partidos políticos como instrumento para la efectiva transparencia y accountability en la rendición de cuentas electorales