O processo de modernização dos Tribunais de Contas no contexto da reforma do estado no Brasil

Resumo

The Courts of Accounts, even so are traditional agencies in the public administration with on remote roots to the creation of the Modern State, pass today for intense modifications in its operational structure and forms of performance. The present work has the aim to analyze the process of modernization of the Brazilian Courts of Accounts in the context of the reform of the Brazilian State. The first part of this study presents a x-ray of the current situation of Courts of Accounts, pointing out the main singular characteristics of these agencies in relation to its operational capacity and to the performance of its constitutional functions. The second part presents a overview of the main initiatives of organizacional improvements that can be more recently verified in the structures of the Court Accounts, giving prominence for some inovations as the ommbusdman, the eletronic control systems and schools of accounts.

Ficha do documento

Tipo

Dissertação

Ano

2006

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/2380

Temas

Finanças PúblicasAdministração Pública

Palavras-chave

Finanças públicasTribunal de contasControle externoReforma do EstadoAdministração públicaPublic administrationState reformAdministrative state reformExternal controlCourt of accountsReforma administrativa - BrasilTribunais de contas - BrasilFiscalização da administração pública