Determinantes do controle e planejamento nos orçamentos públicos municipais do Estado do Piauí

Abstract

A consolidated democracy in Brazil after the promulgation of the Constitution of 1988 brought to the public management of the country's founding principles of efficiency, effectiveness, economy and legality, such as drivers, when in dealing with public resources. The public budget is the new reality. Administrators should conduct their spending baptized in this important management tool that guides the spending. However, although legal, many public budgets use the opening of additional credit to correct the deficits marked by inefficient allocations, functioning as a sort of budgetary support. The use of this mechanism is made when the gesture and plans to prepare a budget out of his reality of resources. Based on this scenario objective of this study seek to relate the determinants that lead to construction public of an efficient budget, ie, that it also has small way of opening additional credit. Accordingly, for the observation of this phenomenon is used as a methodology probabilistic econometric model, where the object the analytical municipalities in Piauí in 2005. Conclude that the variables adopted to explain the determinants of efficiency of public spending were not statistically significant in explaining the phenomenon is probably due to their level of complexity.