UMA ANÁLISE DOS PROCEDIMENTOS CONTÁBEIS DA EMPRESA BRASILEIRA DE SERVIÇOS HOSPITALARES - EBSERH, ESTATAL DEPENDENTE EM CONSONÂNCIA COM AS LEIS Nº 4.320/64 E Nº 6.404/76 .

Abstract

The emergence and evolution of state-owned companies in Brazil are directly linked to economic and social development, supplying areas where public service is insufficient. These companies, with legal personality under private law, are applied both to the rules applicable to private companies and to specific legislation in the public sector. This dual regime generates significant financial challenges, especially in reconciling divergent legislation. This study analyzes the discrepancies between Laws 4.320/64 and 6.404/76 and their impact on accounting procedures and the preparation of financial statements, taking as a case study the Brazilian Hospital Services Company (EBSERH) in the period from 2011 to 2023. The research follows a qualitative approach, using semi-structured interviews and documentary analysis, including explanatory notes, rulings, accounts and technical notes from EBSERH. Several problems were identified, such as the coexistence of two distinct accounting systems, generating challenges in financial management and a lack of alignment between legislation, which causes irregularities and inconsistencies. Discrepancies include differences in statements based on corporate and public legislation, conflicting approaches to recording expenses and information contributions, operational difficulties in using SIAFI and internal control failures. These difficulties compromise transparency and efficiency in the administration of statistics. The study proposes strategies to harmonize accounting practices, such as the creation of new evidence-based legislation that unifies public and private accounting standards, promoting greater transparency and efficiency. The implementation of an accounting control and internal audit system is also suggested, as well as continuous training programs for the accounting team and managers, strengthening technical competence and legal compliance. The adoption of these measures is crucial to mitigate inconsistencies, ensure legal compliance and promote sustainability in public management, especially in the context of EBSERH. This research contributes to the advancement of accounting in state-owned companies, offering practical solutions for accounting harmonization and improving governance practices, positively impacting the provision of public services.