Gestão em governos municipais: estudo comparativo das análises e evidências dos índices de responsabilidade fiscal, social e de gestão

Abstract

The State, through governance, performs held rolers in various historical contexts and current scenario of the globalized world. Public policies that are advocated in order to carry out the actions and non-government actions, especially at the local and regional level. Despite this, most of the actions of governments are shifted to economic policy instruments such as fiscal adjustment policies, monetary policies and the financial, or management policies of the state machine. Other actions operationalize political agendas targeting for intervention and optimization of social demands, all based on the framework of legality, in particular the Supplementary Law No. 101  2000, the so-called Fiscal Responsibility Law (LRF). Approach to this work, the context of the democratic state law and the decisions of public policy undertaken by governments in the adoption of fiscal policies, management and service to social issues, involving arguments as the internal influences such as the theory of human action and rationality (public choice), specifying the responsibility the manager. Covers are also external factors that influence the political issues in Brazil and hamper efforts. The problem that presents itself is that there is a trade-off between choose to meet fiscal responsibilities and management structure based on rational-legal versus social responsibilities. The form used to assess these responsibilities was the scheme of the National Confederation of Municipalities (CNM) that has performed comparative studies on indices and indicators of fiscal responsibility, and social management (IRFGS / CNM) in Brazilian cities, here is the reapplication of the methodology proposed in the microregion of Montes Claros / MG in the period 2002 to 2009, through quantitative and qualitative research, with a comparative study. Used literature, documentary and descriptive statistics as ways of analyzing these responsibilities. Studies have indicated that there were fluctuations in the periods analyzed in the calculation of the Fiscal Responsibility Index (SRI), Index of Management responsability (IRG) from 2002 to 2009 and evolution of the Social Responsibility Index (SRI) from 2004. And that, despite the finding of the existence of trade off, very often are found cases of municipalities linking fiscal responsibility, in response to the imposition of rational-legal LRF, with good results in management and social areas related to education and health: there are evidences of fiscal responsibility coupled with social responsibility in 50% of the municipalities of Microregion M.Claros.