A transparência do balanço orçamentário do município de Santa Maria – RS

Abstract

The present work has, as its purpose, the verifying of understanding of students from the Accounting Night College at Santa Maria’s Federal University with regards to the Budget Balance, upheld by the Taxes’ Responsibility Law, valid at the city of Santa Maria between January and December of 2006, as well as their capacity to analyze its clarity and righteousness. According to its objectives, the research is descriptive, imbued in the consulted bibliography as well as in data research. The latter was obtained in the applying of questionnaires to the students, from both Introduction to Accounting and Balance Analysis’ classes. The Introduction to Accounting’ students, as it was verified, had no considerable level of understanding to make conclusions, or even to fully understand the information contained in the Budget Balance. The Balance Analysis’ class showed a better capability to comprehend the Balance and formulate opinions about it. In a general way, it was concluded that the student’s comprehension was not enough to verify the Budget Balance’s clarity.