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Previous issue date: 2008-09-30 / This research addresses the birth and history of cities, its structure, management and an evaluation tool that public managers are currently using: social indicators. This is because the expense is a concern among all the directors are not different to government managers. The aim of this study was to find relationship between the indicator of the wealth S?o Paulo index for Social Responsibility and public spending represented by the functions of government, and find possible trends of public expenditures of municipalities of S?o Paulo state, among those considered the richest and poor in 2000, 2002 and 2004. The research was quantitative in nature, with research literature, documentary and explanatory, and use as a statistical tool to multiple regression. We analyzed 75% of municipalities, making the number of 484 of 645 municipalities in the State of S?o Paulo. The difference of 25% is given for the lack of accounting data of the municipalities that did not send their information to the National Treasury Secretariat, which feeds the program FINBRA, preventing the study of all the municipalities of the state in those years. Municipalities that did not submit its accounting to NTS data were excluded from the search. Furthermore, a study was conducted on the functions of government, as proposed in the years to research, there were two doors: the n? 09/1974 and n? 42/1999 of. These ordinances help to standardize the constitutional budget cuts with regard to the functions of government. It must therefore standardize these functions of government for all municipalities and thus facilitate the work. The treatment given to this pattern was so historic, reviewing legislation since its determination from the end of the 1930s. For the indicator of wealth of the SPISR, not requiring special treatment, because all the municipalities of S?o Paulo State had its indicator. The answer to the question of research was that there is relationship between the indicator of wealth of SPISR in public spending made by municipalities in the years 2000, 2002 and 2004, so finding, including trends in spending between rich districts and municipalities as considered poor. It follows that the more rich for the municipality in S?o Paulo state, more spending on the functions of government relating to Health and Sanitation, and Education, Culture, Sport and Recreation, spending less on functions of government relating to Agriculture and Management Environment, Transport more / A presente pesquisa aborda o nascimento e hist??ria sobre munic??pios, sua estrutura, gest??o e uma ferramenta de avalia????o que os gestores p??blicos atualmente vem utilizando: os indicadores sociais. Isto porque o gasto e uma preocupa????o entre todos os administradores, n??o sendo diferente aos gestores governamentais. O objetivo deste estudo foi encontrar rela????o entre o indicador de riqueza do ??ndice Paulista de Responsabilidade Social e os gastos p??blicos representados pelas fun????es de governo, al??m de encontrar poss??veis tend??ncias desses gastos p??blicos de munic??pios do Estado de S??o Paulo, entre aqueles considerados mais ricos e mais pobres, nos anos de 2000, 2002 e 2004. A pesquisa foi de natureza quantitativa, com pesquisas bibliogr??fica, documental e explicativa, al??m de utilizar como ferramenta estat??stica a an??lise de regress??o linear m??ltipla. Foram analisados 75% dos munic??pios, perfazendo o n??mero de 484 dos 645 munic??pios existentes no Estado de S??o Paulo. A diferen??a de 25% e dada pela falta de dados cont??beis dos munic??pios que n??o enviaram suas informa????es a Secretaria do Tesouro Nacional, que alimenta o programa FINBRA, inviabilizando o estudo a totalidade dos munic??pios do Estado nos referidos anos. Os munic??pios que n??o enviaram seus dados cont??beis a STN foram exclu??dos da pesquisa. Al??m disso, foi realizado um estudo sobre as fun????es de governo, pois nos anos propostos para a pesquisa, houve duas Portarias: a de n?? 09/1974 e a de n?? 42/1999. Estas portarias auxiliaram na padroniza????o de pe??as or??ament??rias constitucionais no que diz respeito as fun????es de governo. Foi preciso, portanto, padronizar estas fun????es de governo para todos os munic??pios e assim viabilizar o trabalho. O tratamento dado a esta padroniza????o foi de maneira hist??rica, revendo legisla????es desde sua determina????o, proveniente do final da d??cada de 1930. Para o indicador de riqueza do IPRS, n??o necessitou de um tratamento especial, pois todos os munic??pios do Estado de S??o Paulo possu??am seu indicador. A resposta para a quest??o de pesquisa foi de que existe rela????o entre o indicador de riqueza do IPRS com os gastos p??blicos realizados pelos munic??pios nos anos de 2000, 2002 e 2004, permitindo encontrar, inclusive, tend??ncias de gastos entre munic??pios considerados mais ricos e munic??pios considerados mais pobres. Concluiu-se que quanto mais rico for o municipio no Estado de S??o Paulo, mais gastam com as fun????es de governo relativas a Saude e Saneamento, al??m de Educa????o, Cultura, Desporto e Lazer, gastando menos com fun????es de governo relacionadas a Agricultura e Gest??o Ambiental, mais Transportes
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/495 |
| Date | 30 September 2008 |
| Creators | Silva, Sandro Braz |
| Contributors | Silva Junior, Daphnis Theodoro da, Pereira, Anisio Candido, Slomski, Valmor |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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