Orçamento público: leis que regem o ciclo orçamentário

• Autor(a) principal: Chamoni, Adriana Almerinda da Silva
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Digital Unicesumar
• Texto Completo: http://rdu.unicesumar.edu.br/handle/123456789/9958
• topic: Contabilidade Pública; Orçamento Público; Leis Orçamentárias; CNPQ::CIENCIAS SOCIAIS APLICADAS::CIÊNCIAS CONTÁBEIS

The public budget is an essential tool for public management, helping to achieve the objectives and goals set by the government. Given the importance of the subject, the present study had as its theme "Public Budget: Laws that govern the budget cycle", where the following question arose: W hat is the relevance of the laws that govern the budget cycle? In view of the research problem observed, it was sought, through the general objective and specific outlines, to answer this question. The general objective presented was the following: To increase knowledge about the budget cycle and, the specific obj ectives sought: Verify the importance of the public budget for public administration; present the phases of the budget cycle and, finally, discuss the main budgetary ones. For that, it was necessary to develop a bibliographic research, that is, based on bo oks, magazines, articles and laws. In general, as shown in the specialized literature, it can be seen that budget laws are essential for the fulfillment of the goals and objectives that are intended to be achieved, thus ensuring the best functioning of the public sector.