| Titre | La LOLF : levier de la réforme de l'Etat | |
|---|---|---|
| Auteur | MM. Alain Lambert, sénateur, membre de la Commission des finances, du contrôle budgétaire et des comptes du Sénat, ancien ministre, et Didier Migaud, député, membre de la commission des finances de l'Ass. Nle, ancien rapporteur du budget | |
 |
Revue | Revue française d'administration publique |
| Numéro | no 117, mai 2006 Réformes budgétaires et réformes de l'Etat | |
| Rubrique / Thématique | Réformes budgétaires et réformes de l'Etat Mise en perspective : la LOLF, levier de la réforme de l'état ? |
|
| Page | 11 | |
| Résumé anglais |
The LOLF : Lever of State Reform.
State reform, in the sense of a more effective and efficient state – maximum
performance for a given cost – is one of the LOLF's main objectives. The architecture
of the state budget in terms of missions and programmes is the backbone of new public
management. Missions are the large units of public policy; they can be inter-ministerial,
in which the notion of public policy is above that of a ministry. Programmes are the basic
unit of new public management. A programme is ministerial, belongs to a single mission,
and is piloted by a high-level civil servant, an individual responsible for the programme
and who must account for its management. Each programme has objectives, targets, and
results indicators, all of which make possible a performance evaluation of the manager.
Other tools resulting from the LOLF are of a kind that should bring about a
modernisation of the state – accounting tools (accrual accounting, patrimonial accounting, and the putting in place of analytical accounts), as well as piloting tools (the LOLF
goes along with the generalisation of management control). However, state reform can
only be achieved on condition that there be a true cultural change, exhaustive information
systems, and strong political determination. Source : Éditeur (via Cairn.info) |
|
| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=RFAP_117_0011 |
