Decreto-Lei n.º 112/88, de 02 de Abril de 1988
Decreto-Lei n.º 112/88 de 2 de Abril A condução da política orçamental é essencial à estratégia da política económica global, pelo que se torna indispensável conhecer, rigorosamente, o valor das variáveis económicas envolvidas, tais como o consumo público, o investimento público, as transferências e os subsídios.
O esquema de classificação económica, aprovado pelo Decreto-Lei n.º 737/76, de 16 de Outubro, e posto em vigor pelo despacho do Ministro das Finanças de 24 de Agosto de 1976, publicado no Diário da República, 1.' série, de 16 de Outubro de 1976, já não traduz correctamente os conceitos económicos que lhe estão subjacentes, estando, em alguns casos, muito desfasado dos princípios das novas contas nacionais e contendo algumas rubricas que actualmente correspondem a situações meramente pontuais.
Com o intuito de corrigir tais deficiências, torna-se necessário aprovar um novo classificador económico das despesas públicas, inserindo-se tal medida no âmbito da reforma orçamental em curso, a qual visa, para além de um mais eficiente controle administrativo e financeiro da Administração, uma análise da economicidade dos gastos públicos.
A classificação económica das despesas é um instrumento importante para alcançar estes objectivos. Assim, a presente proposta clarifica os conceitos, altera um classificador de 71 códigos para um outro que contém apenas 11 códigos e procede, pela primeira vez, a um ajustamento aos sectores institucionais adoptados nas contas nacionais.
Assim: Considerando o disposto no n.º 3 do artigo 8.º da Lei n.º 40/83, de 13 de Dezembro: No uso da autorização conferida...
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