Resumo

VILLANUEVA IMITOLA, Andrés  e  SOLANO BENAVIDES, Elcira. Aspects normatives of finance in the public universities of the Colombian Caribbean. Justicia [online]. 2020, vol.25, n.38, pp.179-188.  Epub 04-Fev-2021. ISSN 0124-7441.  https://doi.org/10.17081/just.25.38.4538.

The objective de this article is to describe the regulations and budgetary situation related to the finances of the public universities of the Colombian Caribbean that are part of the State University System of the Colombian Caribbean - SUE Caribbean. The method used was a study with a quantitative approach, since it made it possible to investigate the regulations governing state universities from the budgetary point of view, Likewise, the transfers received by the public universities of the Colombian Caribbean were analyzed. The type of research is descriptive and explanatory in nature. The results showed that the growth rates of State contributions to universities have decreased in terms of student contributions. While the financial items are significant as is the case of own resources and income tax resources for equity (CREE). The conclusions highlight the importance of regulatory aspects to understand the application of financial resources in public universities.

Palavras-chave : normatives; finance; public higher education; budget..

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