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Rc Et Ratio 1 Nuestra Portada No.5.Pdf 1 22/11/12 14:26 Rc et Ratio 1 Nuestra Portada No.5.pdf 1 22/11/12 14:26 C M Y CM MY CY CMY K NUESTRA PORTADA Bernard L. Madoff, banquero, corredor de bolsa, asesor, así como coordinador jefe del mercado de valores de EU, es el prototipo del delincuente de cuello blanco perteneciente a la élite del poder. Sus estafas, descubiertas 53 años después de que fundara su primera empresa de servicios financieros, alcanzaron la cifra de 68 mil millones de dólares en todo el mundo. Los afectados fueron bancos, aseguradoras, fondos, pequeños inversionistas y fundaciones, entre otros. Es el mayor fraude llevado a cabo por una sola persona en la historia de la humanidad. Encontrado culpable, purga una condena de 150 años de 2 Rc et Ratio prisión. Nuestra Portada No.5.pdf 1 22/11/12 14:26 C M Y CM MY CY CMY K NUESTRA PORTADA Bernard L. Madoff, banquero, corredor de bolsa, asesor, así como coordinador jefe del mercado de valores de EU, es el prototipo del delincuente de cuello blanco perteneciente a la élite del poder. Sus estafas, descubiertas 53 años después de que fundara su primera empresa de servicios financieros, alcanzaron la cifra de 68 mil millones de dólares en todo el mundo. Los afectados fueron bancos, aseguradoras, fondos, pequeños inversionistas y fundaciones, entre otros. Es el mayor fraude llevado a cabo por una sola persona en la historia de la humanidad. Encontrado culpable, purga una condena de 150 años de prisión. Rc et Ratio 3 Hoja Legal Rc Et Ratio No.5.pdf 1 31/01/13 18:23 CONTRALORÍA DEL PODER LEGISLATIVO DEL ESTADO DE MÉXICO H. LVIII LEGISLATURA Dr. Victorino Barrios Dávalos CONTRALOR [email protected] Dr. Alfredo Hurtado Cisneros, Lic. Daniel Reyes Valencia, Mtro. Alejandro Lujano CONSEJO Valenzuela y Lic. Juana Amaya Córdova, Directores de Responsabilidades EDITORIAL Administrativas, de Situación Patrimonial, de Vinculación Municipal y de Auditoría Interna, respectivamente, de la Contraloría del Poder Legislativo. EDITORES Lic. Raúl Salazar Navarro DISEÑO Y FORMACIÓN [email protected] Jezrael E. Carmona Nava Dr. Carlos Alfredo Victoria Marín [email protected] C M OFICINAS Independencia No. 102 Oriente, Primer Piso, Col. Centro, C.P. 50000, Toluca, Estado Y CENTRALES de México, Teléfonos: 01 (722) 279 64 00, 215 35 17, 215 35 19 y 215 35 20. CM MY DELEGACIONES CY Calle San Andrés Atoto No.11-A, Piso Cuarto, Col. Industrial Atoto, Naucalpan, Estado de CMY México, C.P. 53500, Teléfonos: 01 (55) 53 57 39 95 y 53 57 39 96. K Av. Morelos No.1, Tercer Piso, Col. Centro, Chalco, Estado de México, C.P. 56600, Teléfono: 01 (55) 30 92 20 86. Calle Abasolo No. 5, Primer Piso, Col. Centro, Temascaltepec, Estado de México, C.P. 51300, Teléfono: 01 (716) 266 58 85. LADA SIN COSTO: 01 (800) 712 09 70 [email protected] [email protected] [email protected] Año III, No. 5, Enero-Diciembre de 2012 Rc et Ratio es una revista de análisis de la Contraloría del Poder Legislativo del Estado de México, abierta a toda la ciudadanía, que se edita semestralmente, con objeto de promover y difundir aquellas colaboraciones e investigaciones sobre estudios de caso exitosos, así como programas y propuestas inéditos, para el mejor desempeño de la administración pública y los sistemas de transparencia y rendición de cuentas. D.R. © 2012. Se autoriza la reproducción total o parcial de esta obra por cualquier medio gráfico o magnético, siempre y cuando se cite la fuente. Todas las colaboraciones son responsabilidad de sus autores. Reserva de derechos al uso exclusivo del título No. 04-2012-103113481400-102 expedido por la Dirección de Reservas 4 Rc et Ratio de Derechos del Instituto Nacional del Derecho de Autor. ISSN en trámite. Hoja Legal Rc Et Ratio No.5.pdf 1 31/01/13 18:23 CONTRALORÍA DEL PODER LEGISLATIVO DEL ESTADO DE MÉXICO H. LVIII LEGISLATURA Dr. Victorino Barrios Dávalos CONTRALOR [email protected] Dr. Alfredo Hurtado Cisneros, Lic. Daniel Reyes Valencia, Mtro. Alejandro Lujano CONSEJO Valenzuela y Lic. Juana Amaya Córdova, Directores de Responsabilidades EDITORIAL Administrativas, de Situación Patrimonial, de Vinculación Municipal y de Auditoría Interna, respectivamente, de la Contraloría del Poder Legislativo. EDITORES Lic. Raúl Salazar Navarro DISEÑO Y FORMACIÓN [email protected] Jezrael E. Carmona Nava Dr. Carlos Alfredo Victoria Marín [email protected] C M OFICINAS Independencia No. 102 Oriente, Primer Piso, Col. Centro, C.P. 50000, Toluca, Estado Y CENTRALES de México, Teléfonos: 01 (722) 279 64 00, 215 35 17, 215 35 19 y 215 35 20. CM MY DELEGACIONES CY Calle San Andrés Atoto No.11-A, Piso Cuarto, Col. Industrial Atoto, Naucalpan, Estado de CMY México, C.P. 53500, Teléfonos: 01 (55) 53 57 39 95 y 53 57 39 96. K Av. Morelos No.1, Tercer Piso, Col. Centro, Chalco, Estado de México, C.P. 56600, Teléfono: 01 (55) 30 92 20 86. Calle Abasolo No. 5, Primer Piso, Col. Centro, Temascaltepec, Estado de México, C.P. 51300, Teléfono: 01 (716) 266 58 85. LADA SIN COSTO: 01 (800) 712 09 70 [email protected] [email protected] [email protected] Año III, No. 5, Enero-Diciembre de 2012 Rc et Ratio es una revista de análisis de la Contraloría del Poder Legislativo del Estado de México, abierta a toda la ciudadanía, que se edita semestralmente, con objeto de promover y difundir aquellas colaboraciones e investigaciones sobre estudios de caso exitosos, así como programas y propuestas inéditos, para el mejor desempeño de la administración pública y los sistemas de transparencia y rendición de cuentas. D.R. © 2012. Se autoriza la reproducción total o parcial de esta obra por cualquier medio gráfico o magnético, siempre y cuando se cite la fuente. Todas las colaboraciones son responsabilidad de sus autores. Reserva de derechos al uso exclusivo del título No. 04-2012-103113481400-102 expedido por la Dirección de Reservas de Derechos del Instituto Nacional del Derecho de Autor. ISSN en trámite. Rc et Ratio 5 6 Rc et Ratio ÍNDICE Pág. Introducción 9 Distinción entre ética y moral Mtro. J. Omar Ramírez Peraza 13 Transparencia electoral en el 2012 Hacia una fiscalización institucional y ciudadana Dr. Salvador Guerrero Chiprés 31 Las remuneraciones salariales de los servidores públicos municipales en México y las presiones sobre las finanzas públicas locales Dr. Alfredo Carlos Victoria Marín 49 Rc et Ratio 7 La calidad del sistema electoral mexicano Dr. Gabriel Corona Armenta 71 La democracia participativa local Dr. José Manuel Canales Aliende 85 Excesos y criminalidad en la élite de poder Dr. Asael Mercado Maldonado 105 8 Rc et Ratio INTRODUCCIÓN Con una cordial bienvenida a los integrantes de la H. LVIII Legislatura, exponemos el número 5 de la revista Rc et Ratio, en la cual se presentan temas relacionados con la ética política de los servidores públicos, la transparencia en los procesos electorales, el modus operandi de los criminales de cuello blanco y la democracia como instrumento ciudadano, entre otros, de gran interés y actualidad. Especial énfasis, en esta época de crisis financiera y de credibilidad en las instituciones, tiene el artículo que hace referencia a las remuneraciones municipales y su impacto en las finanzas públicas de este ámbito de gobierno. Con rigor metodológico y desmenuzando la información que se publicita en la cuenta pública, los lectores tenemos oportunidad de conocer el fondo y la esencia de este importante asunto. Finalmente, se impulsó el estudio de una serie de indicadores para constatar el grado de avance en la consolidación del conjunto de instituciones, actores, roles, procesos y normas que nos permiten definir cómo se compite por el poder político en nuestro país. En espera de que usted considere estas colaboraciones de utilidad, no resta más que agradecerle su amable lectura. Los comentarios, críticas y aportaciones serán aceptadas, para mejorar el contenido de las próximas ediciones. Victorino Barrios Dávalos Contralor del Poder Legislativo Rc et Ratio 9 10 Rc et Ratio Rc et Ratio 11 12 Rc et Ratio DISTINCIÓN ENTRE ÉTICA Y MORAL Mtro. J. Omar Ramírez Peraza* I. Discernir entre ética y moral. as sociedades modernas se proponen perseverantemente contener lo inabarcable, sustituir lo plural por la uniformidad, y la ambivalencia Lpor un orden transparente y vinculado, pero en el intento provocan un número mayor de divisiones y multiplicidades de las que tratan de deshacerse. Los planteamientos teóricos afirman que todos los seres humanos tienen una tendencia natural a la anarquía, para rebelarse contra las reglas por considerarlas una opresión, hechas por el hombre de una manera “artificiosa”. El resultado es un código ético no ambivalente, y muchas veces contradictorio, por paradójico que sea. Un código perfecto con valores universales, no en contradicción y con fundamentos objetivos y no subjetivos, es en la realidad una imposibilidad: es una auténtica quimera. ¿Pero por qué es una imposibilidad práctica? Porque las viejas aseveraciones: “el hombre es esencialmente bueno y únicamente debe ser guiado para actuar de acuerdo con su naturaleza”. Y, “el ser humano es esencialmente malo, y debe impedírsele actuar conforme a sus impulsos”, son falsas. En realidad el ser humano es ambivalente en términos morales, la ambigüedad reside en la acción primaria de las relaciones humanas.1 La moral es el resultado de la acción que realizan los seres humanos, que en conjunto o por separado proceden como si siguieran reglas: “las reglas de un juego”, que dicen qué hacer y cómo hacer las cosas en sociedad; es decir, el cómo proceder tanto en los asuntos públicos como en los privados, ya que normalmente los sujetos tienden a explicar su conducta apoyándose en normas o tradiciones más o menos explícitas.
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