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Implementação do SNC-AP em Portugal: análise comparativa
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O Sistema de Normalização Contabilista para a Administração Pública (SNC-AP) é um tema fundamental na administração pública em Portugal. A sua implementação modernizou a contabilidade pública, alinhando-a às normas europeias e internacionais e melhorando a qualidade das informações financeiras, tornando-a mais próxima da contabilidade privada. Apesar das críticas suscitadas acerca da inovação em relação ao antigo POCAL, o SNC-AP revitalizou o sistema e proporcionou uma gestão orçamental mais eficiente. A transição do POC-Ministério da Saúde para o SNC-AP no setor da saúde, embora sem diferenças marcantes, resultou em informações financeiras de melhor qualidade e maior utilidade para os seus stakeholders. A harmonização da contabilidade e a consolidação das contas do Sistema Nacional de Saúde foram fundamentais para a integração das novas diretrizes. O SNC-AP trouxe avanços significativos para o setor da educação, nomeadamente a simplificação de processos e a possibilidade de obter indicadores de desempenho, aperfeiçoando a transparência das contas e a agilidade na tomada de decisões, embora sem mudanças financeiras significativas. Esta investigação pretende perceber o nível de implementação do SNC-AP em três setores de atuação do Estado Português, nomeadamente: no poder local, na educação e na saúde. A metodologia seguida neste estudo é delimitada pela análise da revisão de literatura sobre a temática em estudo e pela análise qualitativa de um conjunto alargado de artigos científicos. Espelhando-se a discussão centrada nos três setores de atuação versados: poder local, saúde e educação superior. Os resultados mostraram que a implementação do SNC-AP favoreceu a uniformidade e a transparência nas contas públicas, apesar dos desafios enfrentados em cada setor. O SNC-AP foi implementado com limitações diversas, tais como; sucessivos atrasos; lacunas normativas e a falta de recursos.
The Accounting Standardisation System for Public Administration (SNC-AP) is a fundamental issue in public administration in Portugal. Its implementation has modernised public accounting, bringing it into line with European and international standards and improving the quality of financial information, bringing it closer to private accounting. Despite criticism of the innovation compared to the old POCAL, the SNC-AP has revitalised the system and provided more efficient budget management. The transition from the POC-Ministry of Health to the SNC-AP in the health sector, although not markedly different, has resulted in better quality financial information that is more useful to its stakeholders. The harmonisation of accounting and the consolidation of the National Health System's accounts were fundamental to the integration of the new guidelines. The SNC-AP has brought significant advances to the education sector, namely the simplification of processes and the possibility of obtaining performance indicators, improving the transparency of accounts and agility in decision-making, although without significant financial changes. This research aims to understand the level of implementation of the SNC-AP in three sectors of the Portuguese state, namely: in local government, education and health. The methodology followed in this study is delimited by the analysis of the literature review on the subject under study and the qualitative analysis of a wide range of scientific articles. The discussion was centred on the three sectors of activity discussed: local government, health and higher education. The results showed that the implementation of the SNC-AP favoured uniformity and transparency in public accounts, despite the challenges faced in each sector. The SNC-AP was implemented with various limitations, such as successive delays, regulatory gaps and a lack of resources.
The Accounting Standardisation System for Public Administration (SNC-AP) is a fundamental issue in public administration in Portugal. Its implementation has modernised public accounting, bringing it into line with European and international standards and improving the quality of financial information, bringing it closer to private accounting. Despite criticism of the innovation compared to the old POCAL, the SNC-AP has revitalised the system and provided more efficient budget management. The transition from the POC-Ministry of Health to the SNC-AP in the health sector, although not markedly different, has resulted in better quality financial information that is more useful to its stakeholders. The harmonisation of accounting and the consolidation of the National Health System's accounts were fundamental to the integration of the new guidelines. The SNC-AP has brought significant advances to the education sector, namely the simplification of processes and the possibility of obtaining performance indicators, improving the transparency of accounts and agility in decision-making, although without significant financial changes. This research aims to understand the level of implementation of the SNC-AP in three sectors of the Portuguese state, namely: in local government, education and health. The methodology followed in this study is delimited by the analysis of the literature review on the subject under study and the qualitative analysis of a wide range of scientific articles. The discussion was centred on the three sectors of activity discussed: local government, health and higher education. The results showed that the implementation of the SNC-AP favoured uniformity and transparency in public accounts, despite the challenges faced in each sector. The SNC-AP was implemented with various limitations, such as successive delays, regulatory gaps and a lack of resources.
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Keywords
Contabilidade Pública Implementação do SNC-AP Portugal Setores educação-saúde-poder local Education-health-local government sectors Public accounting SNC-AP implementation