PUBLIC BUDGET AS A TOOL FOR EFFECTIVE FINANCIAL MANAGEMENT AND CONTROL OF PUBLIC ADMINISTRATION: AN ANALYSIS OF SENSE OF MANAGERS OF MUNICIPAL DE SOUSA MICROREGION / PB

被引：0

作者：

Dantas, Fulvio Cesar ^{[1
,2
]}

Albuquerque, Lucia Silva ^{[2
]}

Rego, Thaiseany de Freitas

Marques de Carvalho, Jose Ribamar ^{[1
]}

Batista, Fabiano Ferreira ^{[1
]}

机构：

[1] Univ Fed Campina Grande, Campina Grande, PB, Brazil

[2] UnB, UFRN, UFPB, Joao Pessoa, Paraiba, Brazil

来源：

REVISTA EVIDENCIACAO CONTABIL & FINANCAS | 2014年 / 2卷 / 01期

关键词：

Public budget; Revenue; Expense; Management;

D O I：

10.18405/recfin20140106

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study aims to analyze the perception of municipal managers and financial control microrregion Sousa/PB, regarding the use of the public budget in the management process. Thus, the study is configured as descriptive, explanatory and quantitative type, and whether it 's preparing a questionnaire addressing questions about the profile of public officials (mayors, councilors finance secretary and treasurer) and their perceptions of the adoption of budget in the management of public resources process. The data indicate that the elected officers (mayor and councilor) has limited knowledge about the public budget, especially regarding the stages of public expenditure and revenue (94%), budget rules and laws (79%) and its subdivision (97%). These facts contradict the statement of respondents about understanding the content of the budget and the perception of it as important to the process is managed.

引用

页码：91 / 104

页数：14

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