Análise sobre os indicadores de desempenho das finanças públicas dos estados da região nordeste no ano de 2011.

Abstract

Adequate management of public finances includes planning and control of the use of public resources and helps ensure that the services provided to the population that meet their needs are guaranteed and performed efficiently. In order to increase its control in the year 2000, the Fiscal Responsibility Law was promulgated, aiming to increase the control of public spending, reducing deviations and maintaining the efficiency of its use, which must follow the previous planning. Therefore, this research aims at analyzing some characteristics of the behavior of public finances in the Northeastern States in the year 2011, using as parameters Performance Indicators (Revenue Structure Indicators, Expenditure Structure Indicators, Per Capita Indicators, Liquidity Indicators, Indicators Budgetary, Indebtedness Indicators). It was based on bibliographical surveys and the analysis of data extracted from the statements of income, expense, assets and liabilities made available by these States in the National Treasury Secretariat, covering the year of 2011, and it is possible to identify that the higher the Participation of tax revenues, less dependence of States on resources transferred by other entities and greater liquidity capacity which contributes to the maintenance of the provision of services provided to the population. However, it was also found that other current expenditures remained high in 2011, so they need to be reduced so that resources can be directed to new investments that meet the needs of the efficient.