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La réforme budgétaire et comptable d'Alexandre II

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

La réforme budgétaire et comptable menée en 1855-66 présente une réelle importance pour l'amélioration du système financier russe. Pour la première fois, la comptabilité de l'Etat est réformée à la fois dans ses aspects juridique, administratif et comptable. Cette réforme vise à rompre avec les usages traditionnels de la comptabilité publique et conduit à l'émergence du droit budgétaire en Russie.

Suggested Citation

  • Natalia Victorovna Platonova, 2011. "La réforme budgétaire et comptable d'Alexandre II," Post-Print halshs-00582948, HAL.
    • Handle: RePEc:hal:journl:halshs-00582948
    as

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