摘要：This article presents a bibliographic study on the policy of financial decentralization of education resources instituted since the 90s in Brazil, relating it to the policy of funds implemented from Law 11,494 / 2007 which constituted the Maintenance and Development Fund Basic Education and Valorization of Education Professionals (FUNDEB). We believe that discussions on this topic are pertinent, as they present different concepts of the decentralization policy and, as it, at certain times, assumed a character of deconcentration, as we understand that the Union in many moments transferred partial autonomy to the execution of States and Municipalities. actions, concentrating decisions consistent with financial management in its hierarchical sphere.
关键词：Descentralização Financeira;Política de Fundos;Fundeb
