A IMPORTÂNCIA DO CONTROLE CONTÁBIL E EXTRACONTÁBIL DOS BENS PERMANENTES ADQUIRIDOS PELA ADMINISTRAÇÃO PÚBLICA FEDERAL

Authors

  • Fabiano Torres Junior
  • Lino Martins da Silva

Abstract

Resumo
Esta pesquisa tem o propósito de mostrar a importância do correto controle contábil e extra-contábil dos bens permanentes nas diversas Unidades Gestoras pertencentes a
Administração Pública federal direta, aplicando procedimentos padronizados, de tal forma que o patrimônio público reflita, corretamente, a real situação patrimonial. Demonstra o tratamento mais correto a ser dispensado aos bens
permanentes adquiridos pelos Órgãos Federais da Administração Direta, com base na Lei 4.320/64 e suas alterações, assim como as legislações complementares ainda em vigor, no que se referem ao controle patrimonial.

Palavras-chave: Controle Contábil – bens permanentes, Patrimônio Público, Administração pública, SIAFI (Sistema
Integrado de Administração Financeira do Governo Federal).

ABSTRACT

This research hás the purpose of showing the importance of the correct accounting and extraaccounting control of the permanent goods in the various managers units belonging to the federal public direct administration, applying standartize procedures, in such a way that the public patrimony reflects, correctly, the real patrimonial situation. It demonstrates the most correct treatment to be released to the acquired
permanent goods by the federal organs of the direct administration, with base in the Law 4.320/64 and its alterations, as well as the complememental legislations still in validity, in what they refer to the patrimonial control.

Keywords: Control Information Patrimony, SIAFI, Administration, Expensive of Capital

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Published

2003-12-26

How to Cite

Junior, F. T., & Silva, L. M. da. (2003). A IMPORTÂNCIA DO CONTROLE CONTÁBIL E EXTRACONTÁBIL DOS BENS PERMANENTES ADQUIRIDOS PELA ADMINISTRAÇÃO PÚBLICA FEDERAL. Revista De Contabilidade Do Mestrado Em Ciências Contábeis Da UERJ, 8(2). Retrieved from https://www.e-publicacoes.uerj.br/rcmccuerj/article/view/5596

Issue

Vol. 8 No. 2 (2003)

Section

Artigos

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