Navegando por Palavra-chave "Plano Plurianual – Brasil – 2008/2011"
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Item Análise sobre a credibilidade do Orçamento Público da União: o caso dos programas sociais desenvolvidos pelo Ministério de Desenvolvimento Social(Fundação João Pinheiro, 2017-03-30) Alves, Lúcia Meire; Wanderley, Claudio Burian; http://lattes.cnpq.br/8883271568242398; Wanderley, Claudio Burian; Carneiro, Ricardo; Leroy, Felipe Lacerda DinizThe public budget is considered a planning tool, essential for good administration and public management. Through the budget, it is possible to estimate revenues and determine the allocation of public expenditures, contributing to a better organization and use of scarce resources in the delivery of services to society. This work presents the efforts to verify the concept of credibility in the Brazilian budget system and proposed to investigate the degree of credibility that can be conferred to a given budget cycle, focusing on the analysis in the Pluriannual Plan (PPA) corresponding to the period between 2008 and 2011, through the evaluation of the Finalistic Programs under the responsibility of the Ministry of Social Development (MDS). In developing the theoretical framework, where the origins, history and Brazilian economic planning were discussed, it was found criticism from specialists on the subject, especially the budget models developed from Federal Constitution of 1988, expressing disbelief as to the form of elaboration and purpose of the budgeting process, comparing them more to a piece of fiction than a planning tool. Thus, to confront and determine the concept of credibility in a given budget cycle, methodologies were developed and incorporated to assess the budget cycle that begins with the Pluriannual Plan (PPA), followed by the Budget Guidelines Law (LDO) and Annual Budget Law (LOA), based on four qualitative dimensions: truth, reality, control and compatibility. Through these respective dimensions, it was possible to conclude that the concept of Credibility that can be given to the Public Budget, based on the period and area studied, is between Good and Great, as the degree of planning and compatibility with the pieces budgets did not present distortions that would compromise the execution of the analyzed programs.