Resumo

MESQUITA, Ronaldo S. de. Novo enfoque do exame das contas públicas. Ensaio: aval. pol. públ. educ. [online]. 2001, vol.09, n.32, pp.343-358. ISSN 0104-4036.

The new focus proposed wants to identify the results reached by the government programs to benefit the population. The analysis was harmed by the lock of objectives, goals and indicators that could permit the evaluation of the public expenses related to the improvement of life quality. The Low of Fiscal Responsibility establishes the transparency as on essential requirement of Public Administration. Nevertheless, the publication of information and reports to the population must be done in accessible and universal language.

Palavras-chave : Public Accounts Analysis; Evaluation of the Results; Improvement of the Quality of Life; Transparency and Social Control.

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