出版社：Associação Nacional de Pós-Graduação e Pesquisa em Administração
摘要：The article examines the opening of extraordinary credits by provisional measures (the Union) or decree (the other federative spheres). The research identifies the better procedure by observing: (1) two models of control; (2) some institucionalist doctrines and related laws; (3) the federal budgetary execution between 2000 and 2003. The result indicates some incompatibilities between extraordinary credits and provisional measures and suggests abusive use of extraordinary credits, respalding suggestions for improving the institutional model studied.
