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Advisor(s)
Abstract(s)
No Estado Português cada vez mais se assiste à criação e à transformação de entidades públicas em empresas do setor público empresarial para atingir objetivos financeiros, económicos e operacionais.
O Estado é proprietário de empresas públicas empresariais e atua como acionista.
As empresas do Setor Público Empresarial, quer no Setor Empresarial do Estado quer no Setor Local do Estado, têm de agir nas suas atividades económicas como gestoras dos dinheiros públicos, divulgarem o que fazem, como o fazem e estruturarem-se como empresas privadas. Na estruturação das entidades públicas surge e implementa-se o Governo das Sociedades.
O Governo das Sociedades estabelecido por vários normativos para as empresas públicas empresariais aproxima-as cada vez mais das empresas privadas.
Com este estudo pretendemos responder à questão “Quais os aspetos críticos a ter em conta na avaliação do governo societário das entidades do Setor Público Empresarial?” através da análise dos relatórios de algumas empresas do Setor Público Empresarial do Estado, nomeadamente o grau de adoção e de desenvolvimento dos mecanismos de Governo da Sociedade nas entidades em causa.
In Portuguese Government Sector we see the progressive creation and transformation of state owned entities in companies based in management principles similar to the private companies, in order to achieve financial, economic and operational objectives. The Government is the owner of those companies and acts as a shareholder. Those entities, whether at a national or a local level, must conduct their economic activities as public money managers, disclose what they do, how they do and must have a governance structure similar to the private companies. In that structure, corporate governance is also present. Corporate governance, established through diverse applicable laws and regulations makes those companies more similar to the private ones. In this study we wanted to answer to the question “What are the critical aspects that must be present in corporate governance assessment of Public Entities?” analysing reports of some state owned entities, in order to understand the level of implementation and development of corporate governance mechanisms.
In Portuguese Government Sector we see the progressive creation and transformation of state owned entities in companies based in management principles similar to the private companies, in order to achieve financial, economic and operational objectives. The Government is the owner of those companies and acts as a shareholder. Those entities, whether at a national or a local level, must conduct their economic activities as public money managers, disclose what they do, how they do and must have a governance structure similar to the private companies. In that structure, corporate governance is also present. Corporate governance, established through diverse applicable laws and regulations makes those companies more similar to the private ones. In this study we wanted to answer to the question “What are the critical aspects that must be present in corporate governance assessment of Public Entities?” analysing reports of some state owned entities, in order to understand the level of implementation and development of corporate governance mechanisms.
Description
Versão final (Esta versão contem as críticas e sugestões dos elementos do júri)
Keywords
Setor público empresarial Setor empresarial do estado Setor local empresarial e governo das sociedades Public sector companies Corporate governance Governmental sector Local sector