O contabilista e a Lei de Responsabilidade Fiscal -LRF.

Abstract

Starting from the Analysis of the Law of Fiscal Responsibility for the public administration a verified that the fiscal unbalance, in other words, the superior expenses to the incomes prevail in the public administration in Brazil until the days today. The consequences for the economy are plenty of negatives, and, in some cases, have impact on more than a generation. This reality takes the public finances to a situation that ends for limiting the service of fundamental needs of the population, as health, education, home, sanitation, etc., with undesirable effects on his/her poorer portion, and that more suffers with the absence of government investments in those areas. In that context, the present work makes an analysis of the Law of Fiscal Responsibility for the Public Administration and it introduces her/it as an instrument to aid the rulers inside to manage the public resources of a mark of clear and necessary, applied rules the all of the managers of public resources and in all of government's spheres, relative to the administration of the income and of the public expense, to the debt and the administration of the public patrimony. The work also evidences the importance and the new posture assumed by the accountant before the conditions imposed by that law, through several authors' bibliographical researches. The objective of the research is to investigate the results obtained with a field research accomplished among the accounting professionals that act in the public section and in the private section, besides those that exercise the accounting profession as liberal professional. For the accomplishment of the research a questionnaire was used with objective and subjective questions related to the interviewees' profile and on the objectives of the researches. It was verified through the results obtained with the application of the questionnaire, the knowledge that the same ones had in relation to Law of Fiscal Responsibility and it evidenced the new posture of the accountants before the implantation of LRF, besides approaching on the changes happened in relation to installment of the public bills after LRF went into effect. It was also verified if the population supervised the public expenses, as well as the innovative points of LRF for the public finances.