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CARACTERISER LA SITUATION FINANCIERE D'UNE COLLECTIVITE Consensus et divergences autour des objectifs et méthodes d'analyse financière, et de la réalité des risques financiers

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  • Céline Du Boys

    (AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université, CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

Abstract

This paper proposes a reflection on the financial analysis of French local governments, by focusing on the reality of financial risks, the objectives to be set, the information available and the methods used. The originality of the approach is to compare the theoretical literature with the vision and methods of practitioners through the use of qualitative interviews. It shows the weakness of solvency risks, and identifies the citizen as the ultimate risk bearer. It points to the importance of studying self financing capacity and the rooms for manoeuvre. Finally, it discusses the limitations of accounting information and the impact on the methods used: few analysis of the balance sheet, difficulties in understanding the financial situation of the local government on its entire scope. The use of ratios seems to be the most appropriate method to meet the objectives. This paper proposes a discussion on the most relevant ones to characterize the financial situation of local governments.

Suggested Citation

  • Céline Du Boys, 2014. "CARACTERISER LA SITUATION FINANCIERE D'UNE COLLECTIVITE Consensus et divergences autour des objectifs et méthodes d'analyse financière, et de la réalité des risques financiers," Post-Print hal-01470300, HAL.
    • Handle: RePEc:hal:journl:hal-01470300
    Note: View the original document on HAL open archive server: https://amu.hal.science/hal-01470300
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