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O controle financeiro de resultados e da boa governança sob ótica da eficiência da despesa pública : uma perspectiva comparada
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| 1.68 MB | Adobe PDF |
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Abstract(s)
Atualmente se observa a perda de confiança nas autoridades públicas e no sistema social, especialmente em razão da insatisfação gerada por políticas públicas ineficientes ou que não alcançam os objetivos esperados. Nesse contexto, controlar os resultados e a governança pública torna-se questão central nas sociedades de bases democráticas modernas. Diante disso, surge a problemática relacionada à definição de um modelo de controle financeiro externo mais apropriado para se examinar o desempenho da ação estatal baseada na boa governança, emergindo a necessidade de se investigar a temática em uma perspectiva comparada. Para tanto, parte-se do exame dos fundamentos teóricos do controle, passando pelo estudo da evolução do Estado e da Administração Pública e se constata que a eficiência e a boa governança ganharam relevância nesse processo e passaram atuar como vetores axiológicos e a nortearem tanto a atividade administrativo-financeira estatal quanto seu controle. Em seguida, analisou-se como as Instituições Superiores de Controle (ISC) apreciam essas questões e quais os fundamentos jurídicos, as razões teóricas, os limites e as consequências práticas desse controle. Logo após, adentrou-se no estudo comparado e no exame da adequação dos diferentes modelos de controle financeiro externo e do efetivo exercício da fiscalização de resultados e da boa governança pública. Isso tudo permitiu concluir que a definição do modelo institucional não é o fator mais relevante para que uma ISC controle os resultados, as políticas públicas e boa governança da Administração. Nesse sentido, a comparação apontou que questões relacionadas à própria entidade, como independência e desenvolvimento institucional, e mais amplas, relativas ao grau de desenvolvimento do país, como maturidade democrática da nação, organização social e política, accountability e dinâmica do funcionamento do parlamento como instância de controle possuem mais relevância para a efetividade do controle que a definição do modelo institucional.
Currently, there is a loss of confidence in public authorities and in the social system, especially as a result of dissatisfaction caused by inefficient or ineffective public policies. In this context, controlling results and public governance becomes a central issue in modern democratic societies. Given this, a question emerges: how to define the more suitable external control model to examine the performance and the good governance of the Public Administration. There so arises the requirement to investigate this subject in a comparative perspective. To do so, we start from the examination of the theoretical fundaments of control, going through the study of the evolution of the State and Public Administration, finding that efficiency and good governance gained relevance in this process and are acting as axiological vectors and guide both in the administrative and public finance as well as its control. Then, we analyzed how Supreme Audit Institutions (SAI), appreciate these issues and its legal fundaments, theoretical reasons, limits and practical consequences of the audit. Shortly thereafter, we entered into the comparative study and the examination of the adequacy of different models of external financial control and the effective control of the performance and good public governance. Then, it was possible to conclude that the definition of institutional model is not the most relevant factor for a SAI to control performance, public policies and good governance of the administration. In this sense, the comparison pointed to issues related to the entity itself, such as independence and institutional development, and wider questions, like the country's level of development, the nation’s democratic maturity, social and political organization, accountability and the function of the Parliament as an instance of control are more relevant to the effectiveness of the control than the definition of the institutional model of the SAI.
Currently, there is a loss of confidence in public authorities and in the social system, especially as a result of dissatisfaction caused by inefficient or ineffective public policies. In this context, controlling results and public governance becomes a central issue in modern democratic societies. Given this, a question emerges: how to define the more suitable external control model to examine the performance and the good governance of the Public Administration. There so arises the requirement to investigate this subject in a comparative perspective. To do so, we start from the examination of the theoretical fundaments of control, going through the study of the evolution of the State and Public Administration, finding that efficiency and good governance gained relevance in this process and are acting as axiological vectors and guide both in the administrative and public finance as well as its control. Then, we analyzed how Supreme Audit Institutions (SAI), appreciate these issues and its legal fundaments, theoretical reasons, limits and practical consequences of the audit. Shortly thereafter, we entered into the comparative study and the examination of the adequacy of different models of external financial control and the effective control of the performance and good public governance. Then, it was possible to conclude that the definition of institutional model is not the most relevant factor for a SAI to control performance, public policies and good governance of the administration. In this sense, the comparison pointed to issues related to the entity itself, such as independence and institutional development, and wider questions, like the country's level of development, the nation’s democratic maturity, social and political organization, accountability and the function of the Parliament as an instance of control are more relevant to the effectiveness of the control than the definition of the institutional model of the SAI.
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Keywords
Direito administrativo Administração pública Controlo financeiro Eficiência Boa governança Teses de mestrado - 2021