<b>TRANSPARÊNCIA ELEITORAL E PRINCÍPIOS CONTÁBEIS: FUNDAMENTOS PARA A GESTÃO PÚBLICA DEMOCRÁTICA</b>

This research explores the intersection of electoral transparency, accounting principles, and the consolidation of democratic public management in Brazil. The main objective is to analyze how the rigorous application of accounting precepts, especially in the context of electoral campaign financial statements, constitutes an essential tool for strengthening social control and governmental accountability. The methodology adopted consists of a qualitative bibliographic research, with analysis of scientific publications, relevant legislation, and technical manuals from bodies such as the Federal Accounting Council (CFC) and the Federal Court of Accounts (TCU). The results indicate that the transparency of party and electoral finances, supported by clear accounting standards and effective oversight, transcends the mere fulfillment of formal obligations, revealing itself as a pillar for the legitimacy of the electoral process and the promotion of a culture of fiscal responsibility and integrity in public administration. It is concluded that the synergy between accounting and electoral transparency mechanisms is fundamental to mitigating corruption, improving the quality of democracy, and ensuring that public power acts in accordance with the interests of society, reinforcing citizens' trust in institutions.