Uma contribuição ao estudo dos indicadores de endividamento nos estados nordestinos no período de 2000 a 2007.

Abstract

The public accounting is designed to collect and record the acts and facts of Public Administration, as well as verify the legality of acts of budgetary execution. The Fiscal Responsibility Act, together with the resolutions of the Senate No. 40 and 43/2001 came strengthen the limits and restrictions, especially as regards the public debt. Thus, this study aims to examine the behavior of fiscal indicators of indebtedness of northeastern states in the period 2000 to 2007. This is a documentary study, exploratory and descriptive, with a quantitative approach. Data were collected on the site of the National Treasury, for the years 2000 to 2007 in all northeastern states. Soon after, were analyzed using descriptive statistics tool, using average, median, range, standard deviation and coefficient of variation. In the analysis of the indicators of short-term debt of the northeastern states, it was found that there was a significant drop in borrowing over the years, demonstrating the influence of the Fiscal Responsibility Law and the Resolutions of the Senate No. 40 and 43/2001. With this, it was observed that the northeastern states have sought balance its budget implementation in order to commit as little as possible with its current revenue short-term liabilities. In the case of an indicator of long-term debt, it was observed that in most Northeastern states, with the exception of Bahia and Pernambuco, there was a reduction of debt, demonstrating that they are committing less and less their current revenues with debts of over term.