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Titre Le personnel du ministère des finances sous la IVe République — Le cas des contrôleurs des dépenses engagées
Auteur M. Sébastien KOTT, Maître de conférences à l'Université Paris X-Nanterre
Mir@bel Revue Revue française d'administration publique
Numéro no 108, octobre 2003 Administrer la IVe République
Rubrique / Thématique
Administrer la IVe République
Page 565
Résumé anglais The Personnel of the Finance Ministry during the Fourth Republic The Case of the Controllers of Expenditure Commitments. With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a “corps” of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting.
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