A efetiva aplicação dos princípios da publicidade e transparência das contas públicas do município de Cachoeira do Sul - RS em relação às demonstrações contábeis

Abstract

This work focuses on ascertaining whether the municipality of Cachoeira do Sul this meeting the principles of publicity and transparency in relation to the financial statements . In this sense describes the concept and importance of accounting and accounting techniques to public management, legal aspects that highlight the obligation of the financial statements, the principles of transparency and publicity. The research will describe each statement required in legislation and make a comparison with those presented by the municipality of Cachoeira do Sul and from this point, which demonstrate the effectiveness of the means that the public entity uses to comply with the legislation in view the principles of openness and transparency. How to approach the problem, the research is classified as qualitative. As to the objectives , the research is technical and impartial as it aims to promote understanding of the focused issues and collaborate for an effective and practical applicability of the financial statements of the County that meet both the legal aspects regarding the planning of public management .