Gestão de risco nas atividades de investimentos praticada pelos municípios do Estado do Rio Grande do Sul em seus regimes próprios de previdência social

AUTOR(ES)

Nadia Mar Bogoni

DATA DE PUBLICAÇÃO

2008

RESUMO

The social security system is one the main structural problems in the Brazilian public administration, because of the high level of deficit in the national social security system. The social security reform was initiated in the end of the ninety s with the purpose of reducing the social security expenses and looking for financial and actuarial equilibrium. One of the milestones of this reform was the creation of a pension system for public employees, called RPPS (Regime Próprio de Previdência Social), or, in a free translate Public Employee Pension System. The main goal of this work is to identify the mechanisms of investment activities risk control currently adopted by managers of the RPPS, as a strategy for guaranteeing the protection to financial and actuarial equilibrium of these funds. The research take part of the Control Administration research line of the Accounting Masters Degree Program of the Regional University of Blumenau. The methodology applied in the research is descriptive (using survey techniques) and quantitative (using probabilistic research). The research was accomplished in the period of December 2007 and February 2008 in 303 municipal districts of the State of Rio Grande do Sul that maintain constituted RPPS. The survey received 84 municipal districts responses, allowing the research to reach a 9% error level in the probabilistic approach. The results of the research demonstrate that 58% of the managers of researched RPPS declared they don t posses a formalized investment policy; 70% declared they don t maintain some specific investment management sound practices and 74% informed that they don t have support systems to the administration of the investments. Finally, in spite of Brazilian regulation recent advances, the results of the research demonstrate that mechanisms of risk control are not adopted for the investment activities of their funds

ASSUNTO(S)

atividades de investimento rpps gestão de riscos retirement funds ciencias contabeis management risk fundos de aposentadoria rpps activities investments investimentos; capital de risco; aposentadoria

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