Impacto dos modelos de controle inteligente na gestão financeira e orçamentária em termos de transformação digital
DOI:
https://doi.org/10.23925/2179-3565.2025v16i3p186-200Palavras-chave:
Controle financeiro estatal, Digitalização da administração pública, Etapas da digitalização, Eficiência da administração pública, Modelo de controle financeiro público digitalResumo
Este artigo examina a transformação do sistema de controle financeiro estatal na Federação Russa sob a influência da digitalização na administração pública. O foco principal é o desenvolvimento de um modelo de controle SMART como ferramenta legal e tecnológica para aprimorar a transparência, a responsabilização e a eficiência dos processos orçamentários. Os autores analisam as mudanças institucionais e propõem um modelo de controle digital multinível, abrangendo componentes legais, organizacionais e analíticos. A pesquisa baseia-se na experiência internacional em governança pública digital e explora o potencial de integração do modelo russo a uma estrutura transnacional mais ampla de conformidade financeira e supervisão fiscal. O artigo discute os riscos e as perspectivas da implementação de plataformas digitais na administração pública, considerando a segurança jurídica, a compatibilidade tecnológica e a sustentabilidade estratégica. Os resultados são relevantes para o desenvolvimento de políticas públicas sobre soberania digital, garantias legais de controle orçamentário e a harmonização internacional de abordagens para a gestão das finanças públicas.
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