De l'échec de la rationalisation des choix budgétaires (RCB) à la loi organique relative aux lois de finances (LOLF)

Abstract

The improvement of choices in matters of state expenditure in France has antecedents dating back to the attempt to put in place a method known as the rationalisation of budgetary choices (RCB) in the 1970s. The author describes this reform, its aims, limits, and eventual failure in 1984. He shows however that its underlying rationales never entirely disappeared, but continued to influence the partial and limited reforms relating to the evaluation of public policies that were introduced in the 1990s. In conclusion, he draws an interesting comparison between the LOLF and the RCB that is certainly to the LOLF's advantage, but also shows up some of its limits. The improvement of choices in matters of state expenditure in France has antecedents dating back to the attempt to put in place a method known as the rationalisation of budgetary choices (RCB) in the 1970s. The author describes this reform, its aims, limits, and eventual failure in 1984. He shows however that its underlying rationales never entirely disappeared, but continued to influence the partial and limited reforms relating to the evaluation of public policies that were introduced in the 1990s. In conclusion, he draws an interesting comparison between the LOLF and the RCB that is certainly to the LOLF's advantage, but also shows up some of its limits. © Ecole Nationale d'Administration. Tous droits réservés pour tous pays.