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Une comparaison entre deux systèmes de gestion des dépenses publiques en Afrique

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  • Ian Lienert

Abstract

Beaucoup de pays africains ont obtenu des réductions de leur dette extérieure. Ces réductions ont pour objet, entre autres, de réaffecter les ressources budgétaires ainsi libérées à la lutte contre la pauvreté. Toutefois, cela ne va pas sans soulever plusieurs questions. Premièrement, les systèmes de gestion des dépenses publiques (GDP) des pays africains sont-ils suffisamment développés pour que l’on puisse relever les dépenses qui, dans les budgets annuels, sont proprement liées à la lutte contre la pauvreté et trouver des informations à leur sujet dans les systèmes comptables des pays ?...

Suggested Citation

  • Ian Lienert, 2004. "Une comparaison entre deux systèmes de gestion des dépenses publiques en Afrique," Revue de l'OCDE sur la gestion budgétaire, Éditions OCDE, vol. 3(3), pages 41-77.
  • Handle: RePEc:oec:govkab:5lmqcr2jf4wd
    DOI: 10.1787/budget-v3-art15-fr
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