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Le rôle des règles financières dans la budgétisation

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  • Allen Schick

Abstract

La budgétisation est un processus qui repose sur les règles à suivre pour réunir et dépenser des fonds publics. Ce sont des règles détaillées applicables à la présentation des demandes de crédit par les services chargés des dépenses, à l’examen de ces demandes par le ministère des Finances ou autre organisme central, à l’établissement du budget annuel, à l’intervention législative (dont les votes des crédits), à la dépense des fonds pendant l’exercice et à la communication de l’information sur les stocks et flux de capitaux. Pourquoi de nombreux gouvernements nationaux ont-ils adopté de nouvelles règles budgétaires s’ils ont une réglementation déjà abondante dans ce domaine ?...

Suggested Citation

  • Allen Schick, 2004. "Le rôle des règles financières dans la budgétisation," Revue de l'OCDE sur la gestion budgétaire, Éditions OCDE, vol. 3(3), pages 7-39.
    • Handle: RePEc:oec:govkab:5lmqcr2jf4xr
    DOI: 10.1787/budget-v3-art14-fr
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