Brazilian official export guarantee system: accounting and budgetary dimension/Sistema brasileiro oficial de garantias as exportacoes: dimensao contabil e orcamentaria

From the perspective of Brazilian sovereign participation in foreign trade, it can be observed that it can take place in different fields. In this paper, we will focus specifically on the scope of the public guarantees offered by the Brazilian State, which were originally foreseen in Federal Law 6.704/79. Based on the concepts related to this dimension of Brazilian public support, the objective of this work is to conduct an analysis of the official export guarantee system. This analysis focuses on the accounting and budgetary aspects of this complex. For its construction, this study will use as methodology the analysis of normative acts and specialized literature, in the bases made available by the organizations of interest, with a descriptive focus. At the end of the study, possibilities for improving the structure of the official guarantee system were identified, mainly related to the mere accounting existence of its ballast fund and the lack of financial independence of the guarantee system in relation to other resources consigned in the Single National Treasury Account. Keywords: Foreign Trade. Brazilian Official System of Export Guarantees. Budget. A partir da perspectiva da participacao soberana brasileira no comercio exterior, observa-se que esta pode se dar em campos distintos. Neste trabalho, nos debrucamos especificamente no ambito das garantias publicas ofertadas pelo Estado Brasileiro, cuja previsao original de oferta consta da Lei Federal no. 6.704/79. A partir dos conceitos relacionados a esta dimensao do apoio publico brasileiro, temos que o objetivo do presente trabalho e a realizacao de analise do sistema oficial de garantias as exportacoes. Esta analise centra-se nos aspectos contabeis e orcamentarios do referido complexo. Para a sua construcao, esse estudo usara como metodologia a analise de atos normativos e literatura especializada, nas bases disponibilizadas pelos organismos de interesse, com um enfoque descritivo. Ao final do trabalho, foram identificadas possibilidades de melhoria na estrutura do sistema oficial de garantias, principalmente relacionadas a existencia meramente contabil de seu fundo de lastro e ausencia de independencia financeira do sistema de garantias frente aos outros recursos consignados na Conta Unica do Tesouro Nacional. Palavras-chave: Comercio Exterior. Sistema Brasileiro Oficial de Garantias as Exportacoes. Orcamento.