Análise da posição patrimonial e financeira dos Estados e Distrito Federal

Abstract

Considering the importance that accounting plays in the provision of financial information in the public administration and that through this information generated through the financial statements the process of accoutability in the public sector is strengthened , it is added that this information evidenced in the statements is not sufficient to contribute to the decision-making process, it is in this sense that it is necessary to analysis and interpretation using indicators. These indicators make it possible to assess the financial and equity position of public entities in a given period under analysis. The present study consists of analyzing whether there was significance, that is, a difference in the results of the averages of the indicators of the equity and financial position of the States and the Federal District during the years 2014 to 2022. A descriptive approach was adopted for the analysis of the samples, the universe of the research comprised the 26 States and the Federal District during the period mentioned above, having as objects of study the results presented in the financial statements, Balance Sheet and Financial Statement of the sample, using documentary procedures of collection and classification of the extracted data, having a qualitative-quantitative approach in the statistical analyses and interpretations of the result. As a result, it was verified the existence of significant differences in the averages of the indicators presented in all regions of the country during the period studied, in addition, it was verified during the analysis of the results issues about liquidity, indebtedness and solvency of the 5 regions of the country. The results of the information revealed by these indicators contribute to the strengthening and dissemination of information on the financial status and performance of these government entities in a given period.