MSMEs are of vital importance to the Mexican economy, these comprise more than 99% of the total of Mexican companies, are the main generators of employment with more than 70% and generate 52% of the national GDP. Unfortunately, the lack of financing is one of the most important problems that origin a high business mortality, for example, 65% of micro and small businesses die before their fifth birthday and the average life expectancy is only 7.8 years. The objective of this research is to determine the impact of financing on the life expectancy of MSMEs in Mexico. Some results infer that the main source of financing of these businesses is not the financial institutions, on the contrary, they are the resources that their owners invest and the main impediment to not accessing external financing is the high interest rates. This study contributes to providing a broader perspective on the current conditions of MSMEs in order to improve public policies of access the financing for MSMEs to increase their competitiveness and permanence.

The objective of this research document is the analysis of the exercise of spending on personal services for the years 2019-2021 in contrast to the results of the survey of work climate and organizational culture 2020 of the agencies attached to the executive branch of the State of Guanajuato, with the purpose of identifying the main changes compared to the years 2019 to 2021, being that since 2019 and to date the health pandemic has brought with it an increase in work stress, with negative impacts on organizational climates, it will be reviewed as the variables rewards and recognition, training and development, gender equity, communication, availability of resources, balance work family, focus on results and productivity, among others influence work climates and their relationship with the expenses that are made to cover the costs of personal services. The methods used are the analysis of the results of the survey of work environment and organizational culture integrate 16 categories of analysis, with a total of 63 reagents.

It is important to know the advances in accounting, the national accounting council presents for 2019 an advance of 76.99% compliance on national average, while the state of Guanajuato reports compliance of 82.49%, this research analyses compliance with Article 79 of the General Government Accounting, the publication in electronic media of the evaluation plan, methodology and indicators, evaluation results and evaluator data. The analysis applies for the year 2019 in the autonomous agencies of the state of Guanajuato, resulting in only 34.12% compliance according to the proposed valuation metric, which shows the necessary penalty for non-compliance.

Los procesos de modernización para las administraciones públicas son un referente cuando se trata mejorar los servicios y productos que se ofrecen a la ciudadanía, de tal modo que es importante hacer un diagnóstico sobre las cuestiones que se deben mejorar al interior de las organizaciones públicas e institucionalizarlo a través de un programa o modelo de modernización.

MSMEs are a key component for the economic and social development of countries, in Mexico they generate approximately 70% of jobs and contribute around 35% of GDP. There is great empirical evidence that shows that the lack of financing affects the economic growth of companies. Microenterprises are those that face the most external financing restrictions and indicate that high interest rates are their main limitation for not accessing external financing, therefore, they are the most affected in their economic growth. The objective of this research is to carry out a systemic review of the context of external financing of MSMEs in Mexico. The results infer that it is urgent to implement adequate public policies to strengthen the financial system and facilitate access to external financing under the best conditions for MSMEs to improve their competitiveness and economic growth.