A evolução histórica do orçamento público e sua importância para a sociedade

• Published in: Enfoque : reflexão contábil 2006-05, Vol.25 (2), p.16
• Main Authors: José Santo Dal bem Pires, Walmir Francelino Motta
• Format: Article
• Language: Portuguese
• ISSN: 1517-9087; 1984-882X
• DOI: 10.4025/enfoque.v25i2.3491

This work is a reflexion about a set of questions related to the historical evolution of the government institution budget and its importance for the society as the main control instrument of public resources. It aims to describing the historical evolution of the public budget in several countries worldwide, mainly in Brazil. These records allow the visualization of the budget process advances to meet demands on goods and services of an increasingly more complex society. The historical trajectory shows principles, techniques and rules, which rose in different places, but nowadays they are accepted all over the world. It started a universal standardization of the public entities budget shape considering the characteristics and peculiarities of the effective political regimen in each nation. In Brazil, because it is a current subject of the financial law and of Brazil finance, in all the government scopes- federal, state and municipal- it tries to rescue the main mechanisms related to the budget that were settled in all the Brazilian constitutions which were in force since the proclamation of the Republic. It concludes by presenting several concepts that were admitted during this historical trajectory, from the simplest to the most advanced conception accepted against the society needs.