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The concept of general interest is firmly implanted in our Constitution and in our legal texts. The clause "general interests" legitimizes the action of government and the very existence of the State as well as its powers to limit the spheres of freedom of citizens. However, our legal system does not offer a definition of what general interests are. In this study we try to find the characteristics that allow us to orient the administrative action towards the satisfaction of the general interests as well as to identify the elements that construct the concept. ; El concepto de interés general está sólidamente implantado en nuestra Constitución y en nuestro textos legales. La cláusula "intereses generales" legitima la acción de gobierno y la existencia misma del Estado, así como sus poderes de limitación de las esferas de libertad de los ciudadanos. Sin embargo, nuestro ordenamiento jurídico no ofrece una definición de lo que son los intereses generales. En este estudio se intentan encontrar las características que permiten orientar la acción administrativa hacia la satisfacción de los intereses generales, así como identificar los elementos que construyen el concepto.

Los fundamentos teóricos y prácticos del presupuesto como herramienta de planificación y control, tuvieron su origen en el sector gubernamental a finales del siglo XVIII, cuando se presentaban al Parlamento Británico los planes de gastos del Reino y se daban pautas sobre su posible ejecución y control. Desde el punto de vista técnico de la palabra, se deriva del francés antiguo bougette o bolsa. Dicha acepción intentó perfeccionarse posteriormente en el sistema inglés con el término budget de conocimiento común y que recibe en nuestro idioma la denominación de presupuesto Entre 1912 y 1925, y en especial después de la Primera Guerra Mundial, el sector privado notó los beneficios que podía generar la utilización del presupuesto en materia de control de gastos, y destinó recursos en aquellos aspectos necesarios para obtener márgenes de rendimiento adecuados durante un ciclo de operación determinado. En este período, las industrias crecen con rapidez y se piensa en el empleo de métodos de planeación empresarial apropiados. El papel desempeñado por los presupuestos lo destacan prestigiosos tratadistas modernos quienes señalan lo vital de los pronósticos relacionados con el manejo de efectivo. ; Universidad CES ; Especialización ; The theoretical and practical foundations of budgeting as a planning tool and control, originated in the government sector at the end of the 18th century, when Kingdom spending plans were presented to the British Parliament and guidelines were given on its possible execution and control. From a technical point of view the word is derived from Old French bougette or bag. This meaning was later refined in the English system with the budget term of common knowledge and that receives in our language the denomination budget. Between 1912 and 1925, and especially after the First World War, the private sector noticed the benefits that the use of the budget could generate in terms of control expenses, and allocated resources in those aspects necessary to obtain margins of adequate performance during a given operating cycle. In this period, industries are growing rapidly and planning methods are considered appropriate business. The role played by budgets is highlighted by prestigious writers who point out the vitality of forecasts related to the management of cash.

Although he was hardly the first to employ it, the concept of the general will is inextricably linked to Jean-Jacques Rousseau. In Du Contrat Social (The Social Contract, 1762) Rousseau draws a fundamental distinction between man and citizen. That is, we may think of every person as a unique individual with a particular set of interests and as a member of the public who shares a common interest in the welfare of the body politic. As a man, everyone has a private will that aims at his particular good or personal interests; as a citizen, everyone has a general will that aims at the common good or public interest. This general will, Rousseau insists, is different from "the will of all"; it is always right; it is to be found on the side of the majority when votes are cast (presuming that "the characteristics of the general will are still in the majority"); and those who refuse to follow it must be "forced to be free".