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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

L'efficacité de la dépense publique en France : enjeux, bilan et perspectives / the effectiveness of public expense in France : stakes, assessment and prospects

Kharrouby, Samir 14 December 2015 (has links)
La loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances (LOLF) a profondément transformé l’architecture budgétaire et comptable de l’Etat. A travers ce dispositif juridique, la France a amorcé un processus de modernisation de ses finances publiques consacrant une nouvelle conception de la gestion budgétaire et comptable de l’État inspirée des techniques de gestion de l’entreprise privée. Le décret 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique est venu confirmer une reforme comptable qui s’inscrit dans la démarche d’ensemble des finances publiques de l’État français. Cette reforme budgétaire et comptable conçue comme un préalable à la reforme de l’État vise essentiellement l’amélioration de l’efficacité de la dépense publique. Désormais, à la logique de moyens se substitue une gestion axée sur les résultats et la performance à même de mesurer l’efficacité de toute dépense publique en fonction d’objectifs fixés à priori / The Constitutional bylaw n° 2001-692 of 1st August, 2001 on budgets acts (LOLF) has deeply transformed the State’s budgetary and accounting structure. Through this legal device, France has begun a process of modernization of its public finances dedicating a new conception of the State’s budgetary and accounting management inspired by techniques of the private enterprise. Decree n ° 2012-1246 of 7th November, 2012 on the public budget and accounting management confirmed the accounting reform which is part of the global approach of public finances of French State. From now on, the new conception of budgetary management leans on a budgeting centered on the performance, dedicating a transition from logic of means to logic of results in the public spending. In parallel to that, Parliament sees itself confided an important place and role. Its power in the budgetary subject was strengthened.This budgetary and accounting reform conceived as prerequisite to the State’s reform, to essentially aim the improvement effectiveness of the public spending. From now on, logic of means is substituted by a management centered on the results and performance, able to measure the effectiveness of any public spending, according to objectives fixed in priori

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