Páginas 41-46

The financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant information, veracious and comparable. This is important for users of the financial information, due to the fact that they take timely and objective decisions.

The governments of the countries of the world seek to support the beneficiaries of pension system that are applicable in the unproductive stage of retirement; sometimes this purpose is not achieved, bringing with it reflections on whether a pension system is appropriate. Thus, the objective of this study was to analyze the pension system of countries of the European Union, the United States and Canada, Brazil and Chile, to compare with the pension scheme of Mexico, the AFORES, and quantify the value of the pension, to make a proposal to improve the individual account system pension.  The time series quantitative model was applied for the prediction of an individual account of a generation 70-74 worker, that contributes on the defined benefit system. The result of the study shows that the pension system does not favour a beneficiary with a pension that guarantees his or her quality of li...