Os desafios dos tribunais de contas na fiscalização dos regimes próprios de previdência social à luz dos 30 anos da constituição federal
The supervision of the Private Social Security Regimes (RPPS) occurs in the aspects of Financial Law and Public Accounting, as well as in the current context of compliance of the social security management. The study seeks to portray the supervision exercised under the constitutional, legal and infr...
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| Formato: | Artículo |
| Idioma: | Portugués |
| Publicado: |
2019
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| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671465 |
| Fuente: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 1, 2019, pags. 285-306 |
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| Sumario: |
The supervision of the Private Social Security Regimes (RPPS) occurs in the aspects of Financial Law and Public Accounting, as well as in the current context of compliance of the social security management. The study seeks to portray the supervision exercised under the constitutional, legal and infralegais aspects, notably by the norms of the Ministry of Finance’s Secretariat of Social Security, under the context of social security deficits and possible alternatives for responsible fiscal management. A descriptive and explanatory research is used to find the main challenges of social security management. Thus, the current social security deficit of the regimes must be understood not only by constitutional principles, but also by the new mechanisms of control, information technology and accountability of public managers. |
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