| Titre | Les réformes budgétaires de type managérial : observations chez quelques précurseurs | |
|---|---|---|
| Auteur | M. Jacques Bourgault, professeur à l'Université de Québec et à l'Ecole national d'aministration publique, Canada | |
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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 | 69 | |
| Résumé anglais |
Budgetary Reforms of the Managerial Type : Observations on a Few Precursors.
Experiments in other countries have led to the assumption that simultaneous action
is necessary when dealing with financial reform and public management reform. With an
end goal of promoting a managerial type culture and thus improving decisions on public
finance which translate state policy, the LOLF includes France in a procedure that several
countries have already adopted. The culture of management based on results has
repercussions on the budget, but also on the implementation of policies and programmes.
The model-type of the approach to management through results comprises : strategic
planning, a budget-programme based on results, the follow-up of accounting, an annual
performance report, and the rendering of accounts to Parliament. This article analyses
budgetary reforms inspired by these principles, for the purpose of seeing to what extent
their application has been fruitful. It describes the reform process in four countries :
Canada, the United States, the United Kingdom and Sweden, and presents the comments
of observers. Source : Éditeur (via Cairn.info) |
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| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=RFAP_117_0069 |
