A importância da lei de responsabilidade fiscal para a valorização da contabilidade pública nas prefeituras municipais da região norte do estado do Paraná / Law of fiscal responsability on public valorization at municipal city hall of region north of Paraná




The Law of Fiscal Responsibility (LFR) has as principle the power to control the balance between prescriptions and expenditures during the period of the electoral of public, municipal, state the managers and federal mandate. For the present work they had been searched the management of 22 municipal cities hall of the region north of the state of the Paraná, to measure the degree of importance on itemizes of valuation, difficulty, framing in the limits and the increase of the professional picture after this advent of the Law and this if gave by means of a research of quantitative and qualitative character, and still in this inquiry some points had been in antropologyc way, in intention to reach the best more detail of the information, so that the same one was used in this work. Such results had shown that it after had a valuation on in the public accounting application of the Law, however restistances and framings still do not make part of the scene of the public accounting, leaving the no transparency if to become the administrative routine as well as the bad example for other cities, but it must point out that the majority of the city halls total is fit and serving of model for excessively as rule this LFR. The research if gave by means of a structuralized questionnaire contends 76 itemizes to be evaluated making use to interviewed the some situations where the same its reality chose the alternative next. In the situation of the compatibility of reply the interviewed one did not have the right of not expressing itself total and being its accepted opinion, without insistence or appeals. A curiosity of this research was the four times more of professionals in the public accounting in the internal control and this has a direct relation with this advent of the Law, leaving as a historical landmark the necessity of the countable professionals to this new reality of the municipal managements. And a another interesting subject and also very important if relates to the behavior of the municipal manager who if became distrustful before the sanctions foreseen in the Law of Tax crimes due to rigidity in the administration, and also ahead of the unreliability for the fear who can come to suffer the consequences in the future in function of involuntary imperfections caused by the municipal servers, and same that this attitude thus brings the no satisfaction of the voter denigrating its image of popularity before the society. With this the municipal manager is surrounding itself of enabled professionals more than he transforms the countable information in more intelligible way and with clarity so that it can be used in the decision taking, as she orders the planning. Finally, the greater benefited with all the rule of this law was to the society, therefore the public coffers had shown the pointers for a followed improvement of a good planning for the balance of the public accounts as its order this LFR


profissional contábil público administracao municipal -- parana, pr ciencias contabeis public administration public accounting internal control informação contábil contabilidade publica public accounting professionals responsabilidade fiscal -- parana, pr gestão pública brasil [lei de responsabilidade fiscal (2000)] law of fiscal responsibility controle interno countable information

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