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Les nouvelles règles de comptabilisation des partenariats public-privé

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Author Info

  • Nicolas Dupas

    (Caisses des Dépôts et Consignations - Caisse des dépôts et consignations)

  • Adrien Gaubert

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia Antipolis (UNS))

  • Frédéric Marty

    ()
    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia Antipolis (UNS))

  • Arnaud Voisin

    (Caisses des Dépôts et Consignations - Caisse des dépôts et consignations)

Abstract

Le recours aux contrats de partenariat a souvent été suspecté de s'inscrire davantage dans une logique d'optimisation budgétaire que dans une perspective d'efficacité des investissements publics. Le développement de ces contrats, dans le cadre des politiques de relance et dans un contexte de tensions budgétaires, pourrait renforcer ces critiques. En modifiant les règles de comptabilisation des contrats de partenariat, les arrêtés du 16 décembre 2010 participent d'une logique de garantie du bon usage des fonds publics et d'évaluation des décisions publiques. De la qualité des informations données par la comptabilité dépend en effet celle de la mesure de l'efficacité de ces contrats.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/66/74/83/PDF/CptaPPP-DupasGaubertMartyVoisin.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00667483.

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Date of creation: 01 Feb 2012
Date of revision:
Publication status: Published, Revue Lamy des Collectivités territoriales, 2012, 75, janvier 2012, 69-74
Handle: RePEc:hal:journl:halshs-00667483

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00667483
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: Partenariats public-privé; comptabilisation; hors bilan;

This paper has been announced in the following NEP Reports:

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