A Lei de Responsabilidade Fiscal como instrumento da gestão corporativa

• Autor(a) principal: Jucá, Leandro Soares
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/35077
• topic: Responsabilidade fiscal; Governança corporativa; Lei de Responsabilidade Fiscal; Transparência na administração pública

One of the great difficulties of public bodies, a long time is to meet society satisfactorily. Public administration in Brazil, based on a flawed and inefficient bureaucratic system, brings the light of the globalized world, a number of negative situations for the entire state apparatus. Then comes the Fiscal Responsibility Law (FRL) as a new framework for public administration in the country, which seeks a balance and transparency in the use of public resources, thereby strengthening citizenship. This study aims to determine the scope and limits of the Fiscal Responsibility Law and evaluate the performance of public accounts of Ceará from 2009 to 2012, and the city of Fortaleza (in 2012). The source of data consisted of information from the Ceará State Court of Auditors, the Bulletin of Economic Environment Cearense the Institute of Economic Research and Strategy of Ceará (IPECE) and the City of Fortaleza. The literature review did a study on fiscal responsibility, making it clear that in addition to effective tool for achieving a sustainable balance, LRF seeks a less discretionary and more technical guidance for the conduct of national fiscal policy. Thus, the rigid rules, brought by this Act, come to establish, through strict fiscal discipline, the balance of public accounts through an internal control process, acting with transparency in decision-making will base a good public administration. This study was conducted using a pluralistic approach that merges the quantitative with the qualitative, evaluating the performance of operating income / expenses and its implications on the conduct of personnel expenses with emphasis on Primary Results, Revenues and Expenses, Social Security Income Own regime of the State Servers, State Public Debt and the State Participation Fund (FPE). The study concluded that Ceara's economy grew above the national average for the period under review and that their finances are balanced. However, the intensity of the continuation of this growth depends on the pace of the Brazilian economy, since the Ceará economy is more dependent on the domestic market than the foreign market.