Resumen

ANDRADE, Edson Francisco. Regime de colaboração no financiamento da educação básica no Brasil: a experiência dos fundos contábeis em foco. Educação. Santa Maria [online]. 2013, vol.38, n.02, pp.389-401. ISSN 1984-6444.

This paper focuses on the constitutional co-responsibility between states, municipalities and the Union regarding the duties of federal agencies to ensure the assistance to all levels of school education in Brazil. The concept of Collaboration Scheme in the Brazilian educational context is initially analyzed. Then, there is a discussion about the experience of collaboration through funds accounting in Brazil. Finally, it is emphasized that the policy of education funding that is promoted by the funds accounting has contributed to the provision of a transitional agenda for the sector. Therefore, it is essential to the consolidation of a state policy that guarantees investments compatible with the total expenses on basic education in Brazil.

Palabras clave : Collaboration Scheme; Funds Accounting; Financing of Education.

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