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Le nouveau système budgétaire russe : Analyse critique et programme de réforme

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  • Jack Diamond

Abstract

Les économies en transition sont confrontées à des défis de taille. Elles doivent notamment adapter des institutions créées dans l’optique de la planification centrale à un contexte de plus en plus soumis aux lois du marché. La restructuration du système budgétaire compte parmi les plus importantes réformes entreprises à cette fin. Le système budgétaire doit être pris dans un sens très large, englobant le cadre institutionnel et les méthodes administratives qui régissent le transfert des ressources à l’État, l’établissement des priorités et l’affectation de ces ressources conformément aux objectifs convenus des politiques, ainsi que la gestion, le contrôle, le suivi et la reddition de comptes. De tels mécanismes doivent être définis par un cadre législatif...

Suggested Citation

  • Jack Diamond, 2003. "Le nouveau système budgétaire russe : Analyse critique et programme de réforme," Revue de l'OCDE sur la gestion budgétaire, Éditions OCDE, vol. 2(3), pages 135-167.
    • Handle: RePEc:oec:govkab:5lmqcr2k3xnv
    DOI: 10.1787/budget-v2-art17-fr
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