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http://www.finanzas.gob.ec/que-es-el-sector-publico-2/llllllllllllllllllllllllllllllllllllllllllllllllllllllllllll-
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jjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjEl sector público lo conforman los Ministerios como el deSalud, Educación; los Gobiernos Autónomos Descentralizados como los Consejos Provinciales, Municipios y Juntas Parroquiales Rurales; las Empresas Públicas como Petroecuador, la Empresa Municipal de ObrasPúblicas; y la banca pública como el Banco Central del Ecuador, Banco Nacional de Fomento, Corporacion Financiera Nacional, entre otros.

Todas estas instituciones prestan bienes y servicios a lasociedad y se las conoce como SECTOR PÚBLICO.

Como vemos, el sector público es muy amplio, por lo que se hace necesaria agrupar a las instituciones que lo conforman de acuerdo a las funciones quecumplen; asi tenemos dos sectores:

El Sector Público No Financiero, identificado por las siglas SPNF.
El Sector Público Financiero, identificado por las siglas SPF.
QUIENES ESTÁN EN EL SECTORPUBLICO FINANCIERO (SPF)?
A esta agrupación pertenecen instituciones como por ejemplo: El Banco Central, Banco de Fomento; Banco del Estado, Corporación Financiera Nacional, el Banco del InstitutoEcuatoriano de Seguridad Social (BIESS), entre otros.

QUIÉNES ESTÁN EN EL SECTOR PÚBLICO NO FINANCIERO (SPNF)
A esta agrupación pertenecen instituciones que reciben directamente recursos del Estadoecuatoriano, para gestionar la prestación de bienes y servicios, por ejemplo los ministerios, universidades públicas, los Gobiernos Autónomos Descentralizados (GAD´s) y las empresas públicas.
El sector...