O sistema de controlo interno na execução do orçamento geral de estado: comparação entre a Guiné-Bissau e Portugal
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2016
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O principal objetivo deste trabalho é estudar um dos mais importantes instrumentos de gestão na Administração Pública e Privada, em particular na Guiné-Bissau, numa visão comparativa com Portugal, o Sistema de Controlo Interno (SCI) na execução do Orçamento Geral de Estado.
Este sistema, que serve de base para toda a atividade de controlo da Administração Pública e Financeira do Estado, deriva do poder que essa Administração detém sobre os seus próprios atos e agentes na execução do Orçamento Geral de Estado como também nos programas das entidades privadas.
Neste estudo, usamos como metodologia o estudo empírico de natureza qualitativa. Com o objetivo de gerar hipóteses de investigação, esta metodologia utiliza técnicas como a observação minuciosa e a análise de documentos escritos, como relatórios, teses e composições.
Além disto, procura-se, neste estudo, enquadrar o SCI na Execução do Orçamento de Estado pelo Governo Central do país e indicar as práticas que poderão ser melhoradas tendo por referência o contexto do Governo de Portugal. Far-se-ão também algumas considerações importantes sobre a estruturação do SCI.
Para alcançar este objetivo, serão analisados os pressupostos e instrumentos de fiscalização interna relacionados com o controlo externo e social e outras regras de implementação do SCI, dado que todos estes fatores são fundamentais para um sistema que busca a verificação constante da realização do interesse público advindo da atuação da Administração.
The main objective of the present work is to study one of the most important managing tools in the Public and Private Administration, particularly on Guinea-Bissau in a comparative basis with Portugal, the Internal Control System (ICS) in the execution of the General State Budget. This system, that provides a basis for the whole control activity of the Public and Financial Administration, not only derives from the influence that the Administration holds over its own acts and agents in the General State Budged execution but also from the private entities programs. The methodology used in this work is the empiric study with a qualitative character. In order to develop valuables hypotheses for the investigation this methodology uses techniques such as the thorough observation and analysis of written documents such as reports, thesis and compositions. This observation is deepened with rigor in order to make the study feasible. On the other hand, this study intends to frame the ICS in the execution of the General State Budget by the Central Government of the country and outline the practices that could be improved having as a reference the Portuguese Central Government. Finally, some important considerations about the ICS structuring are going to be done. To reach this objective, the budgets and the internal fiscalization tools are going to be analyzed with the external and social control and other implementation tools of the ICS, since all these factors are fundamental for a system that constantly seeks the verification of the public interest resulting from the Administration proceeding.
The main objective of the present work is to study one of the most important managing tools in the Public and Private Administration, particularly on Guinea-Bissau in a comparative basis with Portugal, the Internal Control System (ICS) in the execution of the General State Budget. This system, that provides a basis for the whole control activity of the Public and Financial Administration, not only derives from the influence that the Administration holds over its own acts and agents in the General State Budged execution but also from the private entities programs. The methodology used in this work is the empiric study with a qualitative character. In order to develop valuables hypotheses for the investigation this methodology uses techniques such as the thorough observation and analysis of written documents such as reports, thesis and compositions. This observation is deepened with rigor in order to make the study feasible. On the other hand, this study intends to frame the ICS in the execution of the General State Budget by the Central Government of the country and outline the practices that could be improved having as a reference the Portuguese Central Government. Finally, some important considerations about the ICS structuring are going to be done. To reach this objective, the budgets and the internal fiscalization tools are going to be analyzed with the external and social control and other implementation tools of the ICS, since all these factors are fundamental for a system that constantly seeks the verification of the public interest resulting from the Administration proceeding.
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Orientação: Maria Teresa Ribeiro Candeias
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MESTRADO EM GESTÃO, GESTÃO, EXECUÇÃO DE ORÇAMENTOS, ORÇAMENTOS DO ESTADO, MANAGEMENT, IMPLEMENTATION OF THE BUDGET, GOVERNMENT BUDGETS