The budgetary cicle: a review under the brazilian's new constitution
Autor(a) principal: | |
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Data de Publicação: | 1993 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/8549 |
Resumo: | The budget is one of the basic ways through which public policies are set forth. The Brazilian's new Constitution (effective since 1988) not only recognizes such condition but also expands the budget cycle by including typical planning activities - the establishment of public administration's objectives, goals and priorities - as identified phases of the budgetary process. This article analyses the budgetary cycle under the theoretical focus, where it is compounded by four phases - preparation, appropriation, execution and evaluation or auditing -, and under the light of Brazilian's new Constitution, where the budgetary cycle is expanded to an eight phases process. Each phase is detailed in terms of its basic activities and evaluated in terms of its problems and peculiarities. Such appraisal shows that the Brazilian Congress has been enlarging, year by year, its role in policy formulation and in funding public programs, as well as that it is moving toward the development of tools for effective control over the Executive Branch, mainly in relation to budget's execution. |
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The budgetary cicle: a review under the brazilian's new constitutionEl ciclo presupuestario: una reevaluación a la luz de la Constitución de 1988O ciclo orçamentário: uma reavaliação à luz da constituição de 1988budgetbudget cycleplanningpublic policymultiannual planbudget guidelinesannual budget lawbudget execution.Presupuestociclo presupuestarioplanificaciónlas políticas públicasplan plurianualdirectrices presupuestariasley presupuestaria anualejecución del presupuesto.Orçamentociclo orçamentárioplanejamentopolíticas públicasplano plurianualdiretrizes orçamentáriaslei orçamentária anualexecução orçamentária. The budget is one of the basic ways through which public policies are set forth. The Brazilian's new Constitution (effective since 1988) not only recognizes such condition but also expands the budget cycle by including typical planning activities - the establishment of public administration's objectives, goals and priorities - as identified phases of the budgetary process. This article analyses the budgetary cycle under the theoretical focus, where it is compounded by four phases - preparation, appropriation, execution and evaluation or auditing -, and under the light of Brazilian's new Constitution, where the budgetary cycle is expanded to an eight phases process. Each phase is detailed in terms of its basic activities and evaluated in terms of its problems and peculiarities. Such appraisal shows that the Brazilian Congress has been enlarging, year by year, its role in policy formulation and in funding public programs, as well as that it is moving toward the development of tools for effective control over the Executive Branch, mainly in relation to budget's execution. Abordagem técnico-jurídica do tema ciclo orçamentário. Apreciação das modificações introduzidas pela Constituição de 1988 no ciclo orçamentário tradicional. Detalhamento de cada uma das fases e explicitação de suas atividades, problemas e singularidades. Avaliação prospectiva das tendências, no que se refere ao aprimoramento de processos críticos às várias fases do ciclo orçamentário.Fundação Getulio Vargas (FGV EBAPE)1993-05-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/8549Brazilian Journal of Public Administration; Vol. 27 No. 4 (1993); 54 a 76Revista de Administração Pública; Vol. 27 Núm. 4 (1993); 54 a 76Revista de Administração Pública; v. 27 n. 4 (1993); 54 a 761982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/8549/7290Sanches, Oswaldo Maldonadoinfo:eu-repo/semantics/openAccess2013-05-20T18:04:08Zoai:ojs.periodicos.fgv.br:article/8549Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2013-05-20T18:04:08Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
The budgetary cicle: a review under the brazilian's new constitution El ciclo presupuestario: una reevaluación a la luz de la Constitución de 1988 O ciclo orçamentário: uma reavaliação à luz da constituição de 1988 |
title |
The budgetary cicle: a review under the brazilian's new constitution |
spellingShingle |
The budgetary cicle: a review under the brazilian's new constitution Sanches, Oswaldo Maldonado budget budget cycle planning public policy multiannual plan budget guidelines annual budget law budget execution. Presupuesto ciclo presupuestario planificación las políticas públicas plan plurianual directrices presupuestarias ley presupuestaria anual ejecución del presupuesto. Orçamento ciclo orçamentário planejamento políticas públicas plano plurianual diretrizes orçamentárias lei orçamentária anual execução orçamentária. |
title_short |
The budgetary cicle: a review under the brazilian's new constitution |
title_full |
The budgetary cicle: a review under the brazilian's new constitution |
title_fullStr |
The budgetary cicle: a review under the brazilian's new constitution |
title_full_unstemmed |
The budgetary cicle: a review under the brazilian's new constitution |
title_sort |
The budgetary cicle: a review under the brazilian's new constitution |
author |
Sanches, Oswaldo Maldonado |
author_facet |
Sanches, Oswaldo Maldonado |
author_role |
author |
dc.contributor.author.fl_str_mv |
Sanches, Oswaldo Maldonado |
dc.subject.por.fl_str_mv |
budget budget cycle planning public policy multiannual plan budget guidelines annual budget law budget execution. Presupuesto ciclo presupuestario planificación las políticas públicas plan plurianual directrices presupuestarias ley presupuestaria anual ejecución del presupuesto. Orçamento ciclo orçamentário planejamento políticas públicas plano plurianual diretrizes orçamentárias lei orçamentária anual execução orçamentária. |
topic |
budget budget cycle planning public policy multiannual plan budget guidelines annual budget law budget execution. Presupuesto ciclo presupuestario planificación las políticas públicas plan plurianual directrices presupuestarias ley presupuestaria anual ejecución del presupuesto. Orçamento ciclo orçamentário planejamento políticas públicas plano plurianual diretrizes orçamentárias lei orçamentária anual execução orçamentária. |
description |
The budget is one of the basic ways through which public policies are set forth. The Brazilian's new Constitution (effective since 1988) not only recognizes such condition but also expands the budget cycle by including typical planning activities - the establishment of public administration's objectives, goals and priorities - as identified phases of the budgetary process. This article analyses the budgetary cycle under the theoretical focus, where it is compounded by four phases - preparation, appropriation, execution and evaluation or auditing -, and under the light of Brazilian's new Constitution, where the budgetary cycle is expanded to an eight phases process. Each phase is detailed in terms of its basic activities and evaluated in terms of its problems and peculiarities. Such appraisal shows that the Brazilian Congress has been enlarging, year by year, its role in policy formulation and in funding public programs, as well as that it is moving toward the development of tools for effective control over the Executive Branch, mainly in relation to budget's execution. |
publishDate |
1993 |
dc.date.none.fl_str_mv |
1993-05-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/8549 |
url |
https://periodicos.fgv.br/rap/article/view/8549 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/8549/7290 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 27 No. 4 (1993); 54 a 76 Revista de Administração Pública; Vol. 27 Núm. 4 (1993); 54 a 76 Revista de Administração Pública; v. 27 n. 4 (1993); 54 a 76 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
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1798943768761597952 |