| Titre | Combattre la corruption et améliorer la gouvernance financière : les institutions financières internationales et le renforcement du contrôle budgétaire dans les pays en développement | |
|---|---|---|
| Auteur | M. Carlos Santiso, conseiller en gouvernance et finances publiques, ministère britannique pour le développement international | |
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Revue | Revue française d'administration publique |
| Numéro | no 119, décembre 2006 | |
| Page | 459 | |
| Résumé anglais |
Curbing corruption and improving fiscal governance :
Strengthening budget oversight and public sector auditing in emerging economies.
It is increasingly acknowledged that improving economic governance and fostering
fiscal responsibility in emerging economies necessarily requires greater transparency and
accountability in the management of public finances. Additionally, new and old forms of
aid delivery, notably direct budgetary support and policy-based lending, involve greater
reliance on national public finance management systems. Therefore, improving aid
effectiveness and mitigating fiduciary risk also entail strengthening external scrutiny,
financial oversight and fiscal control. These twin trends have led to a renewed in interest
in the institutions overseeing the budget, in particular parliaments and external audit
agencies. This study reviews a decade of support by the World Bank and the
Inter-American Development Bank to parliaments and external audit agencies in Latin
America. It underscores recent developments in development finance reflecting a broader
understanding of the determinants of fiscal credibility and financial integrity. It reveals a
learning curve in multilateral assistance to budget oversight institutions. It argues that
there exists unexplored potential to improve the effectiveness of multilateral assistance
to fiscal control institutions, including in the choice of lending strategies and the
synergies between instruments. More fundamentally, it underscores the need to tackle the
underlying political economy of public finance accountability. Source : Éditeur (via Cairn.info) |
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| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=RFAP_119_0459 |
