Gestão das finanças públicas : oportunidades de reforma para o modelo brasileiro na comparação com países desenvolvidos da OCDE

• Autor(a) principal: Dutra, Tiago Alves de Gouveia Lins
• Data de Publicação: 2011
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/4006
• topic: Reform; Public financial management; Budgeting; Accounting and auditing; Reforma; Gestão das finanças públicas; Orçamento; Auditoria.; Contabilidade

The public sector reforms are secular, especially in the political scope. However, the twentieth century was marked by the establishment of administrative reforms, both bureaucratic and managerial. The public administration has gained relevance in the management of economic resources due to increased participation in the economy, but, on the other hand, also had to learn to deal with scarcity. Accordingly, in the last thirty years, several management reforms have occurred in many countries around the world, but with greater intensity in developed countries, especially the English speaking. All with at least one goal: “to do more (public goods and services) with less (resources)”. In this context, one of the most studied areas of management has been the financial management reforms, in terms of budgeting, accounting and auditing. Recently, the Brazilian model of public financial management was well evaluated by three international institutions: the PEFA program, the World Bank CFAA and the IBP. The PEFA considered Brazil adherent to the OECD countries. Even so, Brazil is undertaking various reform efforts in this area in order to optimize its model. To contribute to this process and confirm the findings of international assessments mentioned, this study aims to evaluate opportunities for reform in comparison with the models of developed countries. For this, 41 questions of the questionnaire of budgetary practices and procedures of the OECD wore analyzed; comparing the responses of Brazil with that of 28 OECD developed countries. In 20 questions, Brazil had very high adherence to the countries analyzed, indicating a sound financial management system. However, in 21 issues, there are opportunities for improvement for the Brazilian model, mainly to optimize performance in terms of resource allocation.