Determinantes da Responsabilidade Fiscal e Social da Gestão Pública dos Municípios da Amans / Determinants of Fiscal and Social Responsibility for Public Management of Amans Municipalities

O objetivo do presente trabalho foi elaborar diagnostico anual da Responsabilidade Fiscal e Social dos municipios mineiros da area da AMANS, criando indicador social composto bem como sugerindo modelo de seus determinantes de gestao fiscal e social. Tratou-se de uma pesquisa descritiva com coleta e tratamento de dados secundarios. Os dados dos indicadores fiscais e sociais dos municipios em questao foram de mensuracao anual, referentes aos anos de 2015, 2016, 2017 e 2018, e foram coletados das fontes oficiais dos governos Estadual e Federal relativos aos aspectos de gestao fiscal publica municipal, responsabilidade social e fiscal, gastos com saude, educacao, assistencia social e dados ambientais.  O universo referiu-se aos 92 municipios da area mineira da AMANS. Conclui-se que os indicadores de responsabilidade fiscal (qualidade da gestao fiscal publica e transparencia) apresentaram medias baixas, gestao critica entre gestao em dificuldade para os municipios da amostra, com uma tendencia de queda no periodo de 2015 a 2018. Com relacao ao modelo de regressao, verificou-se que o mesmo fora significativo (F> Sig. 0,0001), apresentando um alto poder de explicacao. Todos os coeficientes e a constante do modelo foram estatisticamente significativos. Foi possivel fazer estimativas do indicador com dados ficticios de municipios. Palvras-Chave : Gestao Publica Municipal. Indicadores. Municipios. ABSTRACT The objective of the present work was to elaborate an annual diagnosis of the Fiscal and Social Responsibility of the Minas Gerais municipalities in the AMANS area, creating a composite social indicator as well as suggesting a model of their determinants of fiscal and social management. It was a descriptive research with collection and treatment of secondary data. The data on the fiscal and social indicators of the municipalities in question were measured annually, referring to the years 2015, 2016, 2017 and 2018 and were collected from official sources of the State and Federal governments regarding aspects of municipal public fiscal management, social responsibility and tax, health care, education, social assistance and environmental data. The universe referred to the 92 municipalities in the AMANS mining area. It is concluded that the indicators of fiscal responsibility (quality of public fiscal management and transparency) presented low averages, critical management among management in difficulty for the municipalities in the sample with a downward trend in the period from 2015 to 2018. Regarding the model of regression, it was found that it was significant (F> Sig. 0.0001) with a high explanatory power. All coefficients and the model constant were statistically significant. It was possible to make estimates of the indicator with fictitious data from municipalities. Key words : Public Management. Indicators. Counties.