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La comptabilité et les réformes de modernisation de l'État en Russie au milieu du XIXe siècle

Author

Listed:
  • Natalia Victorovna Platonova

    (IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

The budgetary and accounting reform was one of the challenges of the reform policy of Alexander II which aimed at modernizing the Russian state and society in the second half of the nineteenth century. Designed according to the proposals of V. A. Tatarinov, this reform was divided into several innovations which allow both to streamline the administration of finances and to increase the control over the management of the state money in the empire. The law of 22nd May 1862 was the first normative law which enacts the modes of establishment and execution of the Russian state budget. The veil of secrecy had been lifted to make public the monarchy's budget since this time. The imperial treasury was centralized in 1864. In addition, a network of control offices was created under the direction of the Audit Office through the empire for auditing and closing of the accounts at the end of the year. In this paper, we will examine the key issues related to the implementation of such reform which was a crucial stage for the development of the State and the public finances in Imperial Russia.

Suggested Citation

  • Natalia Victorovna Platonova, 2014. "La comptabilité et les réformes de modernisation de l'État en Russie au milieu du XIXe siècle," Post-Print hal-00983933, HAL.
  • Handle: RePEc:hal:journl:hal-00983933
    as

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