I deficit del bilancio pubblico italiano divengono crescenti a muovere dai primi anni Settanta: finanziati dapprima so prattutto in moneta (fino al 1980 circa), trovano alimento successivo nella collocazione di volumi via via crescenti di debito pubblico. Intento dell’articolo è di ripercorrere quella dinamica e di deficit e di debito (1971-2005) dal punto di vista della Ragioneria pubblica, per indagarne e distinguerne le nature propriamente contabili. Intento ulteriore consiste nel riesaminare il problema dell’equilibrio finanziario-monetario dello Stato italiano sulla base dei principi economicaziendali, delineandone le principali problematiche di gestione con riferimento al costo, alle scadenze, alla sostenibilità del debito pubblico.
In Italy, public deficits run up from earlier Seventies: covered at first by notes and coins issues (up to 1980), they had been financed by public debt in the last twenty-five years. The aim of the paper is to retrace the evolution of Italian public deficits and public debt (from 1971 to 2005) in the accounting perspective and to examine the special nature of the most important key figures of public finance. Furthermore, the paper examines the problem of financial equilibrium of the Italian annual public accounts and points out some of the key problems in managing public debt (costs, due dates, sustainibility).
In Italy, public deficits run up from earlier Seventies: covered at first by notes and coins issues (up to 1980), they had been financed by public debt in the last twenty-five years. The aim of the paper is to retrace the evolution of Italian public deficits and public debt (from 1971 to 2005) in the accounting perspective and to examine the special nature of the most important key figures of public finance. Furthermore, the paper examines the problem of financial equilibrium of the Italian annual public accounts and points out some of the key problems in managing public debt (costs, due dates, sustainibility).
