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25 years of accounting reforms at the service of public management
[25 ans de réformes comptables au service du management public]

Author

Listed:
  • Évelyne Lande

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Sébastien Rocher

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Cet article propose une synthèse des évolutions de la comptabilité publique depuis 25 ans en France, de la refonte du plan comptable général en 1982 à la réforme de la comptabilité publique locale dans les années 1990 et à l'introduction de la Loi organique relative aux lois de finances (Lolf) en 2001 au niveau de l'Etat. L'application de la Lolf marque le passage d'un système comptable basé sur la comptabilité de caisse et centré sur les autorisations budgétaires à un système qui s'appuie sur la comptabilité financière, le concept d'image fidèle et la certification des comptes. Un tel changement implique nécessairement des modifications profondes au niveau du management public. L'exemple de l'application de la Lolf au Ministère de la Justice et, plus précisément, les incidences sur la chaîne de la dépense, illustrent ce phénomène.

Suggested Citation

  • Évelyne Lande & Sébastien Rocher, 2011. "25 years of accounting reforms at the service of public management [25 ans de réformes comptables au service du management public]," Post-Print hal-02480904, HAL.
    • Handle: RePEc:hal:journl:hal-02480904
    DOI: 10.4000/pmp.1065
    as

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