A legislação brasileira e as normas brasileiras de contabilidade aplicadas ao setor público

Abstract

This work had for purpose to carry out the study on integral adoption, by the public beings, of the Basic Principles of Accounting, the Subsystem of Costs and the new Accounting Demonstrations demanded by the Brazilian Norms of Accounting Applied to the Public Sector. The work seeks to detailing the existing Brazilian legislation, more precisely the Law n° 4.320/64 and the Complementary Law n° 101/00, in order to find the legal support for the innovations brought by the norms edited by the Federal Accounting Council, searching for the theoretical basis which supports these alterations and clarifying some of its conflicting points. The study was made by means of an exploratory research, aiming to find a documental basis which allowed understanding the imposed normative innovations, in parallel to its legal support. The obtained results showed that the integral adoption of the Basic Principles of Accounting evidences the patrimonial situation better, exteriorizing all the rights and obligations of the public being, establishing the accounting focus in a complementary way to the budgetary focus. It was verified that the Subsystem of Costs was already part of the preceding legislations and that its implantation, although possible and necessary, still lacks an able structure to its maintenance and control, aiming to assure the efficiency and effectiveness of the public expenses in the attendance of social needs. Referring to the new demonstrations, required by the Brazilian Norms of Accounting Applied to the Public Sector, Demonstration of Cash Flow and Demonstration of Economic Result, it was perceived that both aim to extend the support to decision taking by public managers, but still without a cost-benefit evaluation and still lacking information for their total implementation in an efficient and useful way to the manager.