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Kangaré : une nouvelle méthode pour enseigner la comptabilité nationale

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  • Ngo Thi Cuc
  • Jean-Louis Weber
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    Abstract

    [fre] L'INSEE vient de mettre au point une nouvelle présentation pédagogique de la comptabilité nationale, à partir de l'étude d'une économie fictive baptisée « Kangaré ». La construction des comptes nationaux simplifiés de Kangaré permet de présenter les conventions simples, les concepts et les mécanismes de base de la comptabilité nationale. Ensuite, les principales définitions du SECN, système adopté en France depuis 1976, sont exposées à partir des comptes établis pour Kangaré. Enfin, les comptes de Kangaré sont utilisés pour prévoir l'incidence économique de l'implantation d'une usine produisant des biens de consommation, mais aussi pour approfondir l'étude des opérations financières et des principaux tableaux comptables. Le stage Kangaré est destiné aux enseignants, il fait appel à une pédagogie qui utilise des transparents, un rétroprojecteur et une brochure comportant l'ensemble des documents étudiés au cours du stage. [eng] Kangaré : A New Method for Teaching National Accounts - The INSEE has recently developed a new pedagogical presentation of the national accounts, based on a progressive study of a fictitious economy which has been called « Kangaré ». The development of these simplified national accounts known as Kangaré now makes it possible to present the fundamental rules and the basic concepts and mechanisms of the national accounts. After this initial presentation, the main guidelines of the extended system of national accounts, the system adopted in France since 1976, are presented using the accounts established for Kangaré. Finally, the Kangaré accounts are used to forecast the economic impact of the construction of a factory producing consumer goods and to provide an in-depth analysis of financial operations and key charts.. This intensive course is intended for teachers and uses transparencies, an overhead projector, and a brochure containing all the documents studied during the course. [spa] Kangaré : un nuevo método para la ensenanza de la contabilidad nacional - El INSEE acaba de puntualizar una nueva presentación pedagógica de la contabilidad nacional a partir del estudio de una economía ficticia llamada « Kangaré ». La elaboración de las cuentas nacionales simplificadas de Kangaré permite presentar las convenciones sencillas, los conceptos y los mecanismos básicos de las cuentas nacionales. A continuación, las principales definiciones del SECN, sistema que impera en Francia desde 1976, están expuestas a partir de las cuentas elaboradas para Kangaré. Finalmente, las cuentas de Kangaré se utilizan para prever el impacto económico de la implantación de una empresa que produce bienes de consumo así como para profundizar el estudio de las operaciones financieras y de los principales cuadros. . El cursillo Kangaré se destina al profesorado; recurre a una pedagogía que utiliza transparentes asf como un retroproyector y un folleto que contiene el conjunto de los documentos estudiados en el transcurso del cursillo.

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    Bibliographic Info

    Article provided by Programme National Persée in its journal Economie et statistique.

    Volume (Year): 117 (1979)
    Issue (Month): 1 ()
    Pages: 57-63

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    Handle: RePEc:prs:ecstat:estat_0336-1454_1979_num_117_1_4300

    Note: DOI:doi:10.3406/estat.1979.4300
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    Web page: http://www.persee.fr/web/revues/home/prescript/revue/estat

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