O impacto da lei de responsabilidade fiscal nos orçamentos: uma análise do desempenho financeiro dos municípios do Rio Grande do Sul de 1997 a 2004

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The Fiscal Responsibility Act, which was enacted in the year 2000, has brought important changes to the management of public resources in order to promote transparency, control and balance of the public accounts. As a management tool, the public budget is used to provide information which may meet the purposes of the law, to measure the results of the revenues and expenses which are needed for the maintenance of activities developed by governments. In order to relate these associations, one analyzes in this work the annual results of the municipal budgets and the financial performance of the municipalities of the State of Rio Grande do Sul in the management before and after the implantation of the law, according to data obtained from TCE/RS. As for the theoretical referential, one discusses the utilization of budgets at the organizations, one approaches the enactment of FRA and the impacts on budgetary management, as well as the utilization of performance benchmarks in order to measure the results. By means of documental research, in the sample consisting of 419 municipalities, data have been collected for the utilization of the proposed benchmarks, the results being analyzed in groups in a descriptive and econometrical way. One has verified that in the group of governmental planning , FRA did not contain the high rates in the use of additional credits in the Rio Grande do Sul budgets and that the fulfillment of the public revenue was boosted by the new law; the group of current saving evidenced the strengthening of the generation of this saving during the analyzed period; the group of the local economic wealth presented the expected results with the enactment of the law, except the public investments which presented increasing rates; and, finally, the group of public indebtedness evidenced a reduction of the municipal debt by means of the legal ordinances imposed by FRA. After the analyses, one has concluded that the municipal budgets, when they are evaluated by means of benchmarks, evidence the impacts which occurred at the control and sustainability of the local finances, but, still meet restrictions regarding the planning of public resources

ASSUNTO(S)

finanças públicas orçamentos desempenho financeiro ciencias contabeis responsabilidade fiscal

ACESSO AO ARTIGO

Documentos Relacionados