Decreto-Lei n.º 24/88, de 29 de Janeiro de 1988
Decreto-Lei n.º 24/88 de 29 de Janeiro O Plano de Contas das Instituições de Segurança Social (PCISS) concretiza uma das grandes aspirações do sector e é o resultado dos trabalhos realizados por uma comissão de técnicos das instituições da Segurança Social.
Conjugando a prática contabilística desde sempre existente no sector (contabilidade digráfica) com as orientações em vigor para o sector público administrativo (contabilidade orçamental), o PCISS reflecte ainda, com as necessárias adaptações, os princípios, estrutura e conceitos adoptados no Plano Oficial de Contabilidade, aprovado pelo Decreto-Lei n.º 47/77, de 7 de Fevereiro, com as alterações introduzidas por legislação subsequente.
São objectivos fundamentais do Plano: a) Dispor de uma informação contabilística que tenha em conta as necessidades de gestão de sistema, designadamente através do aperfeiçoamento do sistema orçamental existente e da introdução de uma contabilidade interna de custos, especialmente dirigida a áreas de variáveis controláveis (administração e acção social); b) Optimizar a prática contabilística em vigor, através da adopção de procedimentos comuns, conducentes à obtenção de informações mais precisas e uniformizadas; c) Contribuir para a transparência das contas da Administração Pública, melhorando o nível da informação junto da população e, em particular, dos utentes da Segurança Social e das entidades interessadas nos resultados do sistema.
Contempla já o PCISS os fluxos financeiros decorrentes da integração de Portugal nas Comunidades Europeias.
Considerando a permanente evolução do sistema de segurança social, é por de mais evidente que vai o PCISS, no futuro, ser objecto de alterações e mesmo de aperfeiçoamentos que a prática aconselhe, pelo que importa prever, desde já, a institucionalização de um núcleo de normalização contabilística.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º É aprovado o Plano de Contas das Instituições de Segurança Social, adiante designado por PCISS, anexo ao presente diploma e que dele faz parte integrante.
Art. 2.º As instituições de segurança social e as...
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