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Abstract(s)
A contabilidade tem-se mostrado, cada vez mais, uma ferramenta imprescindível para o funcionamento de qualquer entidade, seja no setor privado ou público.
Uma entidade pública, tendo por obrigação prestar contas aos cidadãos e a todas as entidades relacionadas com a mesma, precisam de ser o mais transparente possível.
Para alcançar esta dita transparência é necessário seguir regras e, desta forma, existiram várias alterações na contabilidade pública em Portugal. Surgiu o Plano Oficial de Contabilidade para o Setor Público com o objetivo de responder às exigências do relato financeiro.
Noutra instância surge o SNC-AP com o objetivo de colmatar todas as dificuldades encontradas até então.
Em suma, surgiu o interesse pela contabilidade pública e por conhecer a realidade laboral de uma entidade pública. Para este efeito é realizado um estágio curricular na Câmara Municipal de Valongo de forma a absorver toda a realidade da contabilidade pública tanto a nível profissional como a nível académico.
Accounting has increasingly shown itself to be an essential tool for the functioning of any entity, whether in the private or public sector. A public entity, having an obligation to be accountable to citizens and all entities related to it, needs to be as transparent as possible. To achieve this so-called transparency, it is necessary to follow rules and, therefore, there have been several changes in public accounting in Portugal. The Official Accounting Plan for the Public Sector was created with the objective of responding to the requirements of financial reporting. In another instance, the SNC-AP appears with the aim of overcoming all the difficulties encountered so far. In short, there was an interest in public accounting and in knowing the working reality of a public entity. For this purpose, a curricular internship is carried out at the Municipality of Valongo to absorb all the reality of public accounting both at a professional and academic level.
Accounting has increasingly shown itself to be an essential tool for the functioning of any entity, whether in the private or public sector. A public entity, having an obligation to be accountable to citizens and all entities related to it, needs to be as transparent as possible. To achieve this so-called transparency, it is necessary to follow rules and, therefore, there have been several changes in public accounting in Portugal. The Official Accounting Plan for the Public Sector was created with the objective of responding to the requirements of financial reporting. In another instance, the SNC-AP appears with the aim of overcoming all the difficulties encountered so far. In short, there was an interest in public accounting and in knowing the working reality of a public entity. For this purpose, a curricular internship is carried out at the Municipality of Valongo to absorb all the reality of public accounting both at a professional and academic level.
Description
Keywords
Contabilidade pública SNC-AP POCP Administração pública Public accounting Public administration