1: Les réformes comptables dans les pays de l'ocde et en France : Des outils pour la performance et la transparence

Abstract

This article sums up the introduction to general and accrual accounting practices applied to public finance in OECD countries, and France in particular. This evolution is based on three reasons : accrual accounting allows for performance management, for the integrity of accounts and budgets, as well as for account certification. After some delay, compared to other OECD countries and to French territorial communities, the LOLF (Organic Law relative to Finance Laws, 2001) has introduced accrual accounting in State accounting practices. However, progress must be made culturally before this becomes a common management tool, and technically before the necessary ad hoc software can be used on a large scale basis. This article sums up the introduction to general and accrual accounting practices applied to public finance in OECD countries, and France in particular. This evolution is based on three reasons : accrual accounting allows for performance management, for the integrity of accounts and budgets, as well as for account certification. After some delay, compared to other OECD countries and to French territorial communities, the LOLF (Organic Law relative to Finance Laws, 2001) has introduced accrual accounting in State accounting practices. However, progress must be made culturally before this becomes a common management tool, and technically before the necessary ad hoc software can be used on a large scale basis.