{"id":4528,"date":"2025-11-14T10:25:05","date_gmt":"2025-11-14T13:25:05","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4528"},"modified":"2026-01-08T14:34:43","modified_gmt":"2026-01-08T17:34:43","slug":"a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\/","title":{"rendered":"A contradi\u00e7\u00e3o cont\u00e1bil na previd\u00eancia p\u00fablica brasileira: o paradoxo da \u201cd\u00edvida\u201d atuarial em regimes de reparti\u00e7\u00e3o"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4528\" class=\"elementor elementor-4528\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4509\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Diana Vaz de Lima e Otoni Gon\u00e7alves Guimar\u00e3es <\/em><\/p><p>O sistema previdenci\u00e1rio brasileiro imp\u00f5e uma distor\u00e7\u00e3o normativa e cont\u00e1bil aos estados e munic\u00edpios detentores de Regimes Pr\u00f3prios de Previd\u00eancia Social (RPPS). Estruturalmente, o Regime Geral (RGPS), de responsabilidade da Uni\u00e3o, e os fundos em reparti\u00e7\u00e3o presentes nos RPPS que optaram pela segrega\u00e7\u00e3o da massa de seus segurados operam sob a mesma l\u00f3gica de fluxo de caixa do RGPS. No entanto, somente os RPPS s\u00e3o instados e for\u00e7ados a registrar seus d\u00e9ficits financeiros futuros como obriga\u00e7\u00e3o legalmente contratada, induzindo ao entendimento de que compromissos futuros incertos sejam d\u00edvidas efetivas.\u00a0<\/p><p>O objetivo central deste artigo \u00e9 despertar a aten\u00e7\u00e3o para a necessidade de se aprofundar discuss\u00f5es que levem aos normatizadores refletirem sobre o que est\u00e1 sendo imposto aos entes federativos afetados e os impactos que essa forma de evidencia\u00e7\u00e3o cont\u00e1bil pode promover na gest\u00e3o p\u00fablica. Tomando o Governo do Distrito Federal como exemplo, em conformidade com o Manual de Contabilidade Aplicada ao Setor P\u00fablico (MCASP), est\u00e1 sendo criado um \u00f4nus fiscal fict\u00edcio de curto prazo desnecessariamente elevado, impactando o Passivo do seu Balan\u00e7o em mais de R$ 180 bilh\u00f5es, mesmo estando o fundo em reparti\u00e7\u00e3o em processo natural de extin\u00e7\u00e3o.\u00a0<\/p><p>A pesquisa buscou propor reflex\u00f5es e alternativas que permitam aos entes federados tratarem o d\u00e9ficit financeiro do fundo sob o regime financeiro de reparti\u00e7\u00e3o simples de forma mais coerente \u00e0 pr\u00e1tica cont\u00e1bil do RGPS para neutralizar o impacto cont\u00e1bil, mitigando a press\u00e3o sobre a sa\u00fade fiscal dos entes brasileiros que possuem RPPS com fundos segregados.\u00a0<\/p><p><i><b>Palavras-chave:<\/b> D\u00e9ficit Atuarial; Reparti\u00e7\u00e3o Simples; Passivo Consolidado; RPPS.\u00a0<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d55460 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d55460\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70099e3\" data-id=\"70099e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-038d50d elementor-widget elementor-widget-text-editor\" data-id=\"038d50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4312c26 elementor-widget elementor-widget-html\" data-id=\"4312c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/01\/A-contradicao-contabil-na-previdencia.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Diana Vaz de Lima e Otoni Gon\u00e7alves Guimar\u00e3es O sistema previdenci\u00e1rio brasileiro imp\u00f5e uma distor\u00e7\u00e3o normativa e cont\u00e1bil aos estados e munic\u00edpios detentores de Regimes Pr\u00f3prios de Previd\u00eancia Social (RPPS). Estruturalmente, o Regime Geral (RGPS), de responsabilidade da Uni\u00e3o, e os fundos em reparti\u00e7\u00e3o presentes nos RPPS que optaram pela segrega\u00e7\u00e3o da massa de seus [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241],"tags":[142],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[240],"class_list":["post-4528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-53","tag-em-foco","academias-nacional","edicoes-revista-edicao-53"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>A contradi\u00e7\u00e3o cont\u00e1bil na previd\u00eancia p\u00fablica brasileira: o paradoxo da \u201cd\u00edvida\u201d atuarial em regimes de reparti\u00e7\u00e3o - Abracicon Saber<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abracicon.org\/abracicon_saber\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A contradi\u00e7\u00e3o cont\u00e1bil na previd\u00eancia p\u00fablica brasileira: o paradoxo da \u201cd\u00edvida\u201d atuarial em regimes de reparti\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"Diana Vaz de Lima e Otoni Gon\u00e7alves Guimar\u00e3es O sistema previdenci\u00e1rio brasileiro imp\u00f5e uma distor\u00e7\u00e3o normativa e cont\u00e1bil aos estados e munic\u00edpios detentores de Regimes Pr\u00f3prios de Previd\u00eancia Social (RPPS). Estruturalmente, o Regime Geral (RGPS), de responsabilidade da Uni\u00e3o, e os fundos em reparti\u00e7\u00e3o presentes nos RPPS que optaram pela segrega\u00e7\u00e3o da massa de seus [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/abracicon.org\/abracicon_saber\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\/\" \/>\n<meta property=\"og:site_name\" content=\"Abracicon Saber\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-14T13:25:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-08T17:34:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/A-contradicao-contabil-na-previdencia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/#\\\/schema\\\/person\\\/5d41c6d6710e7b4bbfa0f3f124db81b8\"},\"headline\":\"A contradi\u00e7\u00e3o cont\u00e1bil na previd\u00eancia p\u00fablica brasileira: o paradoxo da \u201cd\u00edvida\u201d atuarial em regimes de reparti\u00e7\u00e3o\",\"datePublished\":\"2025-11-14T13:25:05+00:00\",\"dateModified\":\"2026-01-08T17:34:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/\"},\"wordCount\":322,\"image\":{\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/A-contradicao-contabil-na-previdencia.jpg\",\"keywords\":[\"Em Foco\"],\"articleSection\":[\"Edi\u00e7\u00e3o 53\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/\",\"url\":\"https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/a-contradicao-contabil-na-previdencia-publica-brasileira-o-paradoxo-da-divida-atuarial-em-regimes-de-reparticao\\\/\",\"name\":\"A contradi\u00e7\u00e3o cont\u00e1bil na previd\u00eancia p\u00fablica brasileira: o paradoxo da \u201cd\u00edvida\u201d atuarial em regimes de reparti\u00e7\u00e3o - 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