Dissertations / Theses on the topic 'Finances publiques – Comptabilité – Thaïlande'
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Boonplook, Kraikangvol. "Les contrôles budgétaires en Thaïlande." Aix-Marseille 3, 2010. http://www.theses.fr/2010AIX32030.
Full textThe focus of the thesis is on the systems for the control of public funds in Thailand. The rationale behind the need to set up and improve the system of public audit in Thailand. The thesis adopts a constitutional approach tu the subject. Its aims are to study the various institutions in the control and evaluation of public money. This research attempts to analyze set up previously and later of the public expenditure. The treasury inspection is marked by a superposition of administrative, extra jurisdictional and parliamentary controls in Thailand. Confronted with the complexity of their assignments inspectors are under equipped to cope efficiently with their missions. As a matter of fact, there are not always well trained and have not the proper means at their disposal. The extra jurisdictional carried out by Audits offices are slow to be effective, despite their founding
Yossundara, Anunya. "Le contrôle des finances publiques en Thaïlande." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010302/document.
Full textCorollary of the principle of budget approval by the Parliament; the control of public money is an inseparable element of democracy. As a result of important transformations induced by the introduction of business management concept in the public sector, the public financial control system is required to be renewed. This system hence needs to consider new requirements in relation to new public management and the pursuit of performance in public sector. The public financial control mechanisms have diversified both in their forms and their contents. The tendency is to adopt the techniques used in the private sector generally considered as a model of performance management. These changes take place in a particular institutional context of Thailand which has been deeply affected by the instability of Parliamentary system. In consequence, the internal control system has learnt an important modernization concerning financial and budgetary control. Meanwhile, the organs in charge of external control, the Supreme Audit Institution and the Parliament, struggled to adapt to the new challenges of public finance. However, all of these transformations take place in our society, which is based on democratic principles. It is necessary to conciliate the politic and the management concepts because the new control techniques are not designed to replace the principal control and decisional organ, the Parliament, but these techniques are designed to inform the political organ. It is vital to propose potential solutions to strengthen the external control and, by that means, increase the efficiency of the public financial control
Militon, Jean. "Contrôle de gestion et système d'information économique dans les organisations non marchandes : le cas des universités." Paris 9, 1999. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1999PA090042.
Full textMorvan, Régis. "Les politiques publiques locales de protection de l'environnement : éléments d'analyse des systèmes comptables des administrations publiques locales." Montpellier 1, 2003. http://www.theses.fr/2003MON10050.
Full textMbilampindo, Wilfrid. "Marchés publics et comptabilité publique." Montpellier 1, 1995. http://www.theses.fr/1995MON10033.
Full textThe public markets turn out to be prejudicial for the public funds for the simple reason that this money is taken out of the public revenu departement only to credit the treasurship of the very individuals who deal with the administration. The mecanisms of the contractual processes should definitely work in a way to fully garantee the interests of the administration and its co-contracting individuals. The process require a legal supervision of the contract which should normally take into account interests of all the parties. But the issue takes a particular emphasis accordingly with the kind of interests involved in the deal especially when it concerns the financial interests related with a public individual. The very concept of the protection of public funds requires that a regulation especially elaboreted be considered on that perspective. Therefore, the public accountancy find a privileged area of intervention within the public markets, since it definitely put under control the budgetary credits assigned to the transaction planed and supervized by the administration. Consequently the mecanisms of the public accountancy applicable to the contracts generating public funds such as public markets constitute in association with the rules of the contractual processes, an undeniable factor of the protection of public funds against the risk of squandering and
Spohr, Fabienne. "Le principe de séparation ordonnateur et comptable : contribution à l'étude de l'évolution du principe de séparation ordonnateur et comptable et de la portée de ce contrôle sur l'ordonnateur." Aix-Marseille 3, 2009. http://www.theses.fr/2009AIX32030.
Full textThe principle of separation between the ordering party and the accountant is part of the budget principles which were established in the 19th century. This was a very peculiar period during which, on the one hand, the role of the Parliament was dominating for the organization of the institutions, and, on the other hand, the local authorities were budding. Very quickly, the daily practice of this relationship between the ordering party and the accountant had to be strictly separated: the first received the roles of commitment, liquidation and payment, and the second, the role of cashier. But this couldn’t be made without adjustments. The practice of a collaboration-oriented rather than separation-oriented relationship turned out to be efficient. Moreover, technological upheavals totally changed the current organization, since the ordering party and the accountant have new means of payment and communication media. Then, decentralization increased the will of freedom of the elected members, whereas a new culture of management emerged in the local authorities. Profitability and cost reduction in public services seem to be the reason of the revision of the principle of separation: fall of the Trésor Public’s workforce, general State disinvestment with local authorities, reduction of control content… Since then, we can wonder about the durability of this system and about the opposition force of the ordering party which should be set up in the event of a fusion ordering party-accountant. As far as this debate is concerned, this fusion seems to be unspeakable since it questions the French customs and cultural heritage
Abdul, Wahab Ismail Samar. "Droit budgetaire et comptabilite publique en iraq : element comparatif avec la france )." Caen, 1992. http://www.theses.fr/1992CAEN0026.
Full textLyke any sovereign state, iraq needs a budget in order to function and carry on its activities. The notion of budget is thus in the heart of the analysis. The budget, having expenditure and receipts, is elaborated, carried out and controlled according to a certain number of principal which, parallel to their universal characters, present certain originality linked to the very nature of the country and its political regime. Thus, unlike most countries including france whose budget is largely fiscal, the iraq budget is largely based on oil receipts ; tax almost appeaurs as a marginal resource. The carrying out of the budget is achieved beyond a clear specialization of the agents. The rule concerning the separation of the production managers and the accountants is not acknoxledged by the texts, the 1940 law of which is the mainspring. At last, if iraq has system of both internal and external control (in the traditional meaning of these concepts), the juridiction control of public accounts, on the other hand, remains unknown to the iraqi financial law
Guerekobaya, Pierre. "Les régimes dérogatoires au droit commun de la comptabilité publique." Paris 2, 2007. http://www.theses.fr/2007PA020080.
Full textArhoutane, Abdesselam. "Marchés publics de l'Etat et comptabilité publique au Maroc." Montpellier 1, 1994. http://www.theses.fr/1994MON10032.
Full textThe objective of this research is to demonstrate the articulation's vices, yet necessary, between those two independent laws which are public contract law and public accounting law. In fact these are two laws characterized by a clear separation materialized by a divergence in the compentences and in the responsabilities of the ordonance officers and the accountants. This divergence comes from a difference in the objective that each state agent is pursing. The ordonnance officer is forced to ensure, considering his politico-administrative commitments, public service, compelling him sometimes to go beyond certain statutory provisions. The accountant, with a lack of concern for the ordonance officer constraints and considering his personal and financial responsabilities, is very anxious that loans made to the ordonance officer are spent in complete legality. However, we can not that this divergence is virtually diluted in a fonctional convergence, insofar as the implementation of any public asquisition always calls for the simultaneous intervention of the ordonance officer and the accountant. The first one decides, engages, liquidates and establishes the payment order. The second one controls the work of the ordonance officer and makes the paiement from the public debt. The accountant's responsabilities are well defined by the regulations in effect. Unfortunately, his action is much more oriented toward regularity of expense to the detriment of his efficiency
BESSONE, BERTHET MARYLINE. "Approche micro-economique des desajustements financiers des reseaux de transports en commun urbains (le cas du reseau de lyon)." Lyon 2, 1990. http://www.theses.fr/1990LYO22008.
Full textAt the beginning of the 80s, the conjectural financial crisis, experienced by the urban public transport systems since the beginning of the 70s, has now a structural character, insofar as the financial capacity for the development of these systems is burdened with the rising debt in long range. From the micro-economic point of view, the lasting character of this financial crisis can be explained by the system structural organization based on a partition of the responsibility between the organizing authority that hold political and financial power and the transport firm that operates. This partition risultes in a dissociation between the current management, the supply policy and the financial policy. Each entity has its own logic : the transport firm reasons with the free market, the organizing authority is ruled by the public economy. The relations between these two entities exist only through a juridical agreement. Such a division of activities is not coherent any more with management of patrimonies springing from the development of service supply. The public management mode (which is greatly modeling on the administrative mode) could not integrate th e economic dimension which could have allowed the system to adapt themself to the evolution of the external environment : the partition of responsibilities within the system and the strict and controled framework of the financial schedule a nd the public finance, in front of an unstable environment, have aggravated financial imbalances. In this context, the p ursuit of the development of the urban public transport systems requires a management and organization mode based on neg otiation and dialogue of entities, and also awareness that the system builts a single units inside which several entitie s, though different from each other, move towards one common goal. A new structural financial balance has to be found to combine effectiveness and profitability. A financial strategy which is coherent with the defined goals, will have to be worked out on the basis of decision making tools (table of financial flows) and a transparent accounting information sys tem
Mazzocchi, Vincent. "Exécution du contrat administratif et comptabilité publique." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100137.
Full textThe thesis makes it possible to demonstrate that public accounting is a tool for monitoring the execution of the administrative contract. The law of budgetary accounting constitutes a tool of renewed control of the execution of the administrative contract in that it conditions the financial and material execution of the administrative contract. The general accounts of the State constitute a new tool for monitoring the execution of the administrative contract in that it is an instrument of financial analysis of the administrative contract
Farajollahi, Banafsheh. "La production de normes et de standards budgétaires et comptables publics par les institutions internationales spécialisées." Paris 1, 2006. http://www.theses.fr/2006PA010256.
Full textAbdo, Ali Ibrahim. "Le contrôle des finances publiques dans la République de Djibouti." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAD011.
Full textThe financial and budgetary shortcomings suggest that Djibouti, there is no control structure, no law and no orthodoxy and discipline in the management of public finances. However, Djibouti has, like other Francophone African countries, several public audit institutions. The Djiboutian government has implemented internal control organs that are responsible for preventing fiscal irregularities that would bring harm to public finance, as appropriate, detect committed budgetary and financial irregularities. Djibouti has also established, under external control, next to the Parliament, which has a general power to control the budget, the Court of Auditors and budgetary discipline. This is the fact. Although the system of control of public finances, which involves several structures, formally organized, financial and budgetary shortcomings remain dangerously compromise the management of public funds. If these problems occur naturally in some organized legal and institutional environment, this is absolutely not the case in Djibouti, which has, in fact, developed a corpus of institutions and rules on control of public finances. To understand this paradoxical phenomenon, it was taken to analyze the control mechanisms. In the first part, the preferred option was to achieve a state of critical place of the public finance control system that is ambitious. In the second part, the focus was on the nature of suggestions to correct the dysfunctions and to revitalize the control system is inoperative
Berthereau, Daniel. "L'expertise de la Commission de vérification des comptes des entreprises publiques (1948-1976)." Paris 4, 2005. http://www.theses.fr/2005PA040008.
Full textThe difficulties of certain public companies at the end of the nationalizations of the Liberation and the lack of information on this situation led the ministry for Finances to institute in 1948 the Commission de vérification. Which was the quality of the expertise of this organization of control a posteriori? The way in which the Commission installation itself, the evolution of its positioning vis-a-vis the other controllers and the public companies and its assessment made it possible to evaluate it. The Commission wanted to carry out the broadest control and most operational possible. That involved a certain confusion between controls a posteriori and a priori, the more so as the Commission sought the collaboration of the companies so that its remarks are followed. The range of control appears limited enough. Not that the value of the reports was low - it was recognized - or that the Commission missed competences - although it claimed more agents and that rapporteurs were not specialists in control or enterprises -, but the Commission depended largely on informations and analyses of the companies. Even critical, the conclusions were not original for the leaders. The central administration could not impose the respect of it. Moreover, the especially financial vision resulted in neglecting the inherent constraints with the life of a public company. The Commission thus played only its initial part, to inform the central administration. It had nevertheless a second role, spokesman of the companies near the administration, because it often highlighted the inappropriate intervention of the State. The Cour des comptes was in charge of control in 1976
Kaewla-Iad, Supreeya. "La réforme du budget de l'État : étude comparative en droit budgétaire français et thaïlandais." Toulouse 1, 2010. http://www.theses.fr/2010TOU10036.
Full textThe State's activities cannot be performed without financial supports. Public finance is an important component in all institutions in every country. In France, organic law of 1st August 2001 related to annual budget acts (LOLF), modified deeply the provisions of Ordinance of 2nd January 1959 which was the fundamental financial public law. The implementation of budgeting reform results in first, a budgeting model change from the traditional expenditure-oriented budget to performance approach which was inspired by private sector's philosophy, and second, the reinforcement of the Parliament's role on budget matters. The budget reform in Thailand is actually in a continuing process. Many modifications have been proposed but have not been concluded. If the necessity of budget reform cannot be explained by one reason of ancient laws, this reason is still a major element of budget reform. Due to the facts that budgeting regulations are not responded to current social and economic issues, the government applies highly measures with no legal base. The issue of budgeting reform is equally imperative in contemporary society in France and Thailand. Our research conducts a comparative study of budget reform in France and Thailand. The study of budget reform in both countries relies on legal and economic bases which apply to systematically analyze the LOLF in France and the draft acts of 2005 regarding budget reform in Thailand. Our analysis states limitations of the budget reform and excepted solutions in order to set foundation of the optimal and complete budget system in both countries
Huby, Bertrand. "La certification des comptes de l'État : un processus inachevé ?" Paris, CNAM, 2008. http://www.theses.fr/2008CNAM0610.
Full textBasé traditionnellement sur la notion de régularité, le contrôle des comptes publics, sous la pression du système normatif inetrantionalet du fait du glissement du concept de bonne gouvernance du secteur privé au sercteur public, a fait l'objet d'une profonde réforme, à l'occasion de la promulgation de la la LOLF qui à confié en 2001 à la cour des comptes le soin de certifier les comptes de l'Etat. L'Etude comparative des différents comptes menés par d'autres institutions supérieures de contrôle permet d'éclaire les choix offerts à la cour, pour l'exercice de sa nouvelle mission. Bien que présente au rendez vous fixé par le législateur, apr's avoir consacré près de 5 ans à peaufiner son dispositif et retailler son organisation, la Cour a préféré tempérer sa position lors lors de deux premiers exercices effectifs de certification auxquels elle s'est livrée, pour tenir compte de l'organisation défaillante des systèmes d'informatique, comptables et d'audit interne de l'Etat par des limites techniques, fonctionneles et institutionnelles, la Cour doit désormais le stade pédagogique pour être en mesure de se porter garante, après redéfinition de la chaîne des responsabilités des décideurs financiers publics, de la sincérité des comptes et du budget de l'Etat, avant de s'attaquer à la certification des comptes des collectivités territoriales
Galati, David. "Les actes émis par l'administration en vue du recouvrement de ses créances non fiscales et non domaniales : éléments de contentieux administratif et financier." Lille 2, 2001. http://www.theses.fr/2001LIL20023.
Full textThe aim of this research work is to study the ministerial order of amount due and the enforceable order allowing levy of public entities' debt. The first deals with a critical examination of these two kinds of instruments and is composed of two subparts. The first one has to do with the way these instruments are issued and is devoted to the exegesis and to the foregrounding of texts and of relevant case law. The purpose of this subpart is to demonstrate the perfectibilty of the law currently in force. The second subpart considers the respective functions as well as over the nature of the norms which determine their legal systems. The second part of this doctoral thesis endeavours to show the means that are at debtor's disposal and which allow him not to pay his debt. .
Guillerminet, Cédric. "La nouvelle fonction comptable de l'état ou le devenir du principe de séparation des ordonnateurs et des comptables publics." Montpellier 1, 2009. http://www.theses.fr/2009MON10052.
Full textLemoine, Benjamin. "Les valeurs de la dette : L'État à l'épreuve de la dette publique." Phd thesis, École Nationale Supérieure des Mines de Paris, 2011. http://pastel.archives-ouvertes.fr/pastel-00712284.
Full textBueb, Nathalie. "Les régimes douaniers et fiscaux dérogatoires dans la Communauté européenne." Strasbourg, 2009. https://publication-theses.unistra.fr/public/theses_doctorat/2009/BUEB_Nathalie_2009.pdf.
Full textThis thesis relates to the Community regulation and jurisprudence as regards restrictions, prohibitions or, on the contrary, a greater facility of circulation, people, goods, services and capital in European Community. They have jointly to constitute exemptions from the common rule. In this framework, this approach necessarily transverse is, as regard with the diversity of the matters concerned and the big number of justifications to these modes. Taking into account the evolutionary nature of European Community construction, the developments offer a great place to temporal and factual factors, to explain the options chosen by the European Community institutions. Beyond the simple presentation of the customs and tax modes derogatory, this thesis aims to put forward logic governing their adoption, their evolution being related to the degree; deepening of Community construction, in spite of certain gaps and hesitations. The Thesis is made up of two parts, cut out in eight chapters. The first part is devoted to the provisional derogatory modes customs and tax. Their justifications find their source in the need for supporting temporarily certain sector of activity and certain geographical areas, in order to allow, in the long term, their tender with the common rules. Indeed, they are characterized by a sensitivity or an unquestionable brittleness, context in which the application of the common right would have serious destabilizers effects, in economic and social point of view. The adopted measures are, generally of structural nature and, sometimes of the economic situation. The provisional modes characterize in theory specific phenomena, such as widenings of the European Community territory. They also intervene, in favour of sectors of activity in which community rules having to be adopted were not yet, or, geographical areas presenting important particularisms. .
Sierra, Torre Marion. "Trois essais sur la comptabilité de la dette publique." Thesis, Paris Sciences et Lettres (ComUE), 2018. http://www.theses.fr/2018PSLED002.
Full textThis thesis deals with the accounting of public debt from three distinct and complementary analytical perspectives. First, we study the accounting standards for retirement obligations. We develop a theoretical evaluation grid using a comparative and diachronic analysis based on the review of existing practices. Our analysis highlights that the existing pension schemes in Europe are incompatible with the individual savings model as promoted by the IPSAS 25 norm. Second, we analyze the relationship between debt accounting and the political environment, and test the hypothesis of an underestimation of debt levels around elections. Results allow us to validate our hypothesis and indicate that developing countries are most affected by this underestimation. Third, we examine the impact of the solicitation status of a sovereign rating on the rating itself and on the public debt level assigned by rating agencies. Focusing on Moody’s, Fitch, and S&P, our findings indicate that agencies favor countries soliciting their rating comparing to those who do not solicit them
Cassagne, François. "Le bilan du logiciel fiscal." Paris 8, 1989. http://www.theses.fr/1989PA080404.
Full textThe software of accounting expresses a fiscal and economical reality with one's rules of basis and form in a which the software (of accounting or others) appears as a polymorphe object of law according to the legal branches (civil, fiscal, accounting). Finally its technical neutrality calls it becoming a checking fiscal way of itself, but likewise, of data and news items contained in the data processing systems with the risk of violation of the private life inherent in perso n's rights
Colon, Joël Louis. "La consolidation des comptes de l'État : un modèle pour la France." Paris 1, 2009. http://www.theses.fr/2009PA010311.
Full textAlonso, Christophe. "Recherche sur le principe de séparation en droit public français." Toulouse 1, 2010. http://www.theses.fr/2010TOU10054.
Full textWhen we evoke the term of separation, at once occurs us the famous constitutional principle of the separation of powers. There nevertheless is not her only evocation. Indeed, a fast glance of our public law allows to notice its presence in the other diverse branches of this right (law). In administrative law, there are various manners in particular as principle of separation of the administrative and judicial authorities but also as principle of separation of the administrative jurisdiction and the active administration. It exists under another shape of separation of powers as vertical separation of the powers by the decentralization or the Federation. More specifically, the principle of separation exists in public accounting by the example of the separation of the regulators and the accountants. Finally, it is also used as legislative principle by the law of December 9th, 1905, entitled "law of separation of churches and the State". The technical aspect of the separations gives an impression of heterogeneousness which let think that the separations are without link and unfounded common. Nevertheless, in spite of the variety of the declensions of this principle, a coherence of all the separations is possible. By a typological approach used for each of separations, a second report seems determining : any more of the separations is a radical, strict or tight separation. The topological approach proves that the principle of separation has an ambivalent nature. If the idea of break is bound to the logic of separation, it seems that links persist between the parts separated in the form of connections, the exchanges or the formal or implicit dialogues. The separation does not lead to the isolation. The principle of separation develops in the complex game of the official reports which it organizes. The objective of this thesis is to demonstrate the mechanisms of the principle of separation
Folane, Denise. "Le Livre de compte de Joceran Frepier : commentaire et édition partielle." Paris 1, 1990. http://www.theses.fr/1990PA010576.
Full textA partial issue of an unofficial accountancy element which was preserved entirely by accident. The document whose reference is as follows : B 3330 in the departmental records of the northern (France) was found in the financial records of the dukes of Burgundy. It's Joceran Freppier's account book. He was duke philippe le hardi's treasurer from 1400 to 1404. This was a personal account book and it was not aimed at being sent to the audit office; thus the unusual nature of its presence admist officiel papers. It covers a period from 1399-1403. Everything shows that keeping such a document was not unique case; it was rather a common practice among finance executives. Nevertheless it sheds another light on our knowledge about burgundian accountancy. The document is essential to it and this is another side of the official management. On the one hand it does not really tell us much about accountancy itself, on the other hand the content of the various transactions between the treasurer and his partners shows that the relations were not only economic it often ent …
Labib, Malak. "La statistique d’État en Égypte à l’ère coloniale : Finances, espace public et représentation (1875-1922)." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM3046.
Full textMy dissertation deals with the emergence and development of statistics, as a field of knowledge and practice in Egypt during the colonial era (1875-1922). It attempts to explore the complex relationship between knowledge production and colonization by analyzing how the emergence of new forms of enumeration and classification contributed to the making of the colonial State in Egypt
Chojnicki, Xavier. "Immigration, finances publiques et bien-être dans les pays d'accueil : une comparaison France - États-Unis." Lille 1, 2004. http://www.theses.fr/2004LIL12021.
Full textChenillat, Emma. "La responsabilité juridique à l'épreuve de la gestion : un enjeu pour les finances publiques locales." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D065.
Full textFaced with the financial crisis of 2008, the European Union has intensified the constraint on states whose public finance management is now strictly regulated. Medium-term objectives are assigned to them, which may result in fines (financial penalties) or loss of the right to vote (political sanctions). Codes of conduct, guides and charters (soft law), based on the sharing of experiences on the ground, propose measures to promote their integration. This uniform method, centered on management and public finance control instruments, becomes binding when it is transposed into national law and its legal basis may vary according to the degree of protection granted to it. Public financial law, the main vector of modernization of the public sector, is profoundly altered in the light of these new precepts. In this context and beyond, strong tensions weigh on the financial responsibility of public institutions and managers, including in the local sector, which is the subject of research. Classically, financial responsibility is a legal responsibility based on the good use of public funds, that is, their regular employment. It sanctions exclusively and jurisdictionally the failure to respect the rules and principles of local public financial law defined in the general interest. This framework is now called into question by the new public management (NGP): to the concerns of regularity, are added (sometimes replaced) the imperatives of effectiveness and efficiency. Effectiveness assesses the degree of achievement of the objectives of the action and efficiency studies the relationship between the costs of the action and the benefits it provides. Therefore, the question arises whether the right has the capacity to sanction according to these criteria and whether it would be relevant. If the adaptation of legal regimes of responsibility to these issues has not succeeded, real changes are taking place today, often on the margins of the law. Indeed, a new model of accountability is being put in place at all levels of the public sector. Based on the notions of performance and asymmetric autonomy, it requires all local public actors to commit themselves to achieving a number of previously defined objectives whose results are evaluated in terms of efficiency and effectiveness, And sometimes punished. So rather than reforming the legal responsibility, the choice seems to be made of adopting an extensive view of financial responsibility: managerial responsibility, alongside legal responsibility
Gaullier-Camus, Florent. "La responsabilité financière des gestionnaires publics." Thesis, Bordeaux, 2018. http://www.theses.fr/2018BORD0233.
Full textThe financial responsibility of stakeholders in public management is traditionally understood through the principle of the separation of authorizing officers and public accountants. Strictly differentiated between the responsibility of accountants before the French court of auditors (Cour des comptes) and the responsibility of other public managers before the Budget and Finance Disciplinary Court (CDBF), its global analysis seemed to lack relevance. However, public financial law has undergone major developments since the 2000s, mainly originating from the Institutional Act on Finance Laws (LOLF), the Law of December 28, 2011 and the Public Budgetary and Accounting Management (GBCP). Such modernisation of the judicial framework in public management seems to be renewing the conceptual approach to financial responsibility. Noting a gradual rapprochement of those who implement financial public transactions, their judges, and the mechanisms of the judicial control of public money, this research proposes to support a unitary and autonomous conception of financial responsibility system
Diao, Badiaw. "La nouvelle comptabilité publique au sein de la zone UEMOA." Thesis, Paris 10, 2020. http://www.theses.fr/2020PA100116.
Full textThe deepening crisis in public finances places public financial information at the heart of public policy management. As such, under the impetus of technical and financial partners, the West African Economic and Monetary Union (WAEMU) adopted a second harmonised public finance framework in 2009, after the 1997 one. A new public accounting system, close to that of the private sector, is promoted by a series of directives. The major innovation remains the promotion of accrual accounting for member states. It is based on international standards, notably the West African Accounting System (WAAS). The only limit lies in the specificity of the State. The nature of public accounting is fundamentally changing. It is captured as financial information system that must guarantee regular, sincere and faithful public accounts. In this respect, the study uses an analytical approach and applied to the national legal and accounting orders to demonstrate that the movement towards regionalization of WAEMU legal standards is indicative of the creation of an autonomous public accounting law based on a new conception of the production of financial information
Champierre, de villeneuve Edouard. "Etude de la qualité des comptes publics locaux." Thesis, Pau, 2019. http://www.theses.fr/2019PAUU2064.
Full textDue to the financial context, and to the importance of the use of financial statements for financial analysis: the concern is growing about the quality of underlying data: the financial statements. An effort is made in France in the public sector at a central and local level since 2006.The question of accounting quality in this sector is not so explored in the literature and we developed an adapted framework for assessing the level of accounting quality in French municipalities and its accounting comprehensive risk factor variables. We noticed the magnitude of the adjustments and their heterogeneity. The Logit model that was established helped to build an accounting risk scenario in French municipalities
Mussa, Valentina. "Athènes et ses sanctuaires : l’administration économique et financière des lieux de culte en Attique à l’époque classique et au début de l’époque hellénistique." Thesis, Sorbonne université, 2019. http://www.theses.fr/2019SORUL097.
Full textAt Athens, since de development of the maritime Empire, the management system of sacred finances became increasingly centralized on the Acropolis. The city developed a more rational and coherent method of administration of its sacred properties. This system was based on several practices and instruments of accountability that allowed the Athenian State to better control the wealth of attic sanctuaries and to better exploit it in order to finance religious life. Furthermore, attic sanctuaries bore different statuses and different economic roles inside Attic boundaries. For these reasons, Athens declined in a different way its interventions in the economic management of its sacred treasures. The Polis maintained, anyway, regional diversities in the administration and harmonized it inside a unified and coherent management system. Thus, the current study is devoted to study the articulation and evolution over time of the forms and methods of economic and financial administration of Athenian sacred wealth as well as the role and action of its main actors in this system : central and local civic authorities, sanctuaries and the territory
Bahougne, Louis. "Le financement du service public." Thesis, Poitiers, 2014. http://www.theses.fr/2014POIT3003.
Full textBeyond financials datas, the study of public services financing deploys two different dimensions. On one hand, the public services ideology and law have framed its financial organization. On the other hand, by a sort of return shock, financial liabilities have redesigned such well established principles of public services. So, analysis leads to focus on interrelations between public finance and public services law. Moreover, the study could be disturbed by the assumption of administrative and budgetary law separation. This affirmation could be outpassed if it's considered that funding operations are economical facts. By the way, the growing influence of finance inclusion on public service law has been highlited by penetration of economic theory in law. The study put forward to admit the adaptation ability of adminstrative law to attract private investors from contracts law to public property law
Girod, Florence. "L'administrateur militaire." Lyon 3, 2009. https://scd-resnum.univ-lyon3.fr/in/theses/2009_in_girod_f.pdf.
Full textThe Military Administrator belongs to structures based on military administration principles, which are established since 1882 on the fundamental difference between commanding and administering. As a consequence of these concepts, the authorities in charge of providing the armed forces with equipments and other support services are responsible of implementing financial functions. These authorities are named Military Administrator. They play a major role in handling financial resources allowed to the Ministry of Defence by annual Budget Act. Their functions are carried out in accordance with French public accounting rules based on the separation between authorizing officers and public accountants. Military Administrator deals with diverse military structures, such as regiments, naval and air bases, to deploy financial procedures adapted to the traits of military operational activity. Since the entry into force of the Constitutional Bylaw on Budget Acts (LOLF - 1 August 2001), these financial procedures have become more and more similar to those of budgetary and accounting rules used by others State administrations. This reforming context entails an evolution of Military Administrator's characteristics and functions
Belacel, Brahim. "Réforme de la comptabilité de l'Etat en Algérie." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D057.
Full textThe initiative which led to drawing up this thesis arises of a wish to explore, in more detail, the content, objectives and scope of the Algerian State accounting reform. The current legal and regulatory framework suffered, since its implementation, from many deficiencies and limits which should be completed by new legal and technical procedures based on standards and international good practices. The new accounting reform aims at establishing a three-dimensional State accounting, realized by new national accounting standards, a State accounting plan (SAP) and new ways of control and players responsibility. The analysis of the current state of reform, proof against the new public financial governance, marked by the requirements of transparency, performance and good governance, aims at proposing solutions for the enhancement of the national system, on the one hand, and to study the role of budget reform and international public sector accounting standards (IPSAS) in adapting the new accounting framework, so that accounting becomes more a tool for information, for decision and assessment of the financial and patrimonial situation of the State, on the other hand. Given the complexity of the forms and extent of reform projects, the recommended accounting transformation can take an overall approach which will be concentrated not only through the enforcement of the legislative and regulatory framework (LOLF), or through the implementation of the new accountancy, or the production of true, correct and regular public accounts, which are subjects of certification and valuation by the Court of Auditors, but also through the modernization of the accounting function and the integration of the budgetary and accounting management framework for the purpose of the State reform
Buranapraphanont, Verasit. "Les aspects juridiques de la gestion de la dette publique en Thaïlande." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1015/document.
Full textThe government, as the administration, is responsible for public services, public affairs and administrative missions. It is, therefore, necessary to spend a great number of money consecutively. The main income of the government earned by the tax collection is not enough for its missions and the other necessary things. That’s why it had to loan more and more money from the domestic and international financial institutions. In Thailand, money has been loaned since the reign of King Rama V. After the Siamese Revolution of 1932, Thailand has incurred more public debt from the international financial institutions and foreign governments for country’s development. Public debt of Thailand and different countries has enormously increased while the notion of public debt management has also developed and the special acts on public debt management have been issued in many countries, because of the necessity of incurring public debt of several countries as well as economic crisis happened around the world. In Thailand, the Public Debt Management Act B.E. 2548 (2005) is considered as the principal law authorizing the government to incur and manage public debt in various ways for adapting to changing circumstances such as public debt incurred for social and economic development, for debt restructuring and financial transaction used for reducing the risk on public debt, etc
Belattar, Zineddine. "Les normes comptables de l'État et leurs impacts sur le droit et les pratiques budgétaires." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0077.
Full textThe perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense
Lachèze, Alice. "Le ministère public près les juridictions financières françaises : paradigmes juridictionnels, paradoxe institutionnel." Paris 1, 2011. http://www.theses.fr/2011PA010310.
Full textKharrouby, Samir. "L'efficacité de la dépense publique en France : enjeux, bilan et perspectives." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1069.
Full textThe Constitutional bylaw n° 2001-692 of 1st August, 2001 on budgets acts (LOLF) has deeply transformed the State’s budgetary and accounting structure. Through this legal device, France has begun a process of modernization of its public finances dedicating a new conception of the State’s budgetary and accounting management inspired by techniques of the private enterprise. Decree n ° 2012-1246 of 7th November, 2012 on the public budget and accounting management confirmed the accounting reform which is part of the global approach of public finances of French State. From now on, the new conception of budgetary management leans on a budgeting centered on the performance, dedicating a transition from logic of means to logic of results in the public spending. In parallel to that, Parliament sees itself confided an important place and role. Its power in the budgetary subject was strengthened.This budgetary and accounting reform conceived as prerequisite to the State’s reform, to essentially aim the improvement effectiveness of the public spending. From now on, logic of means is substituted by a management centered on the results and performance, able to measure the effectiveness of any public spending, according to objectives fixed in priori
Amalou, Walid. "La normalisation comptable publique est-elle démocratique ? : Analyse du processus d’élaboration du cadre conceptuel par l’IPSASB." Thesis, Université de Lorraine, 2017. http://www.theses.fr/2017LORR0316/document.
Full textThe International Public Sector Accounting Standards Board (IPSASB) engaged in the elaboration of set of accounting standards in response to the growing need for financial reporting harmonization. Although the standardization process serves the public interest by relying on a Due Process allowing the participation of all stakeholders interested many studies analyzing the same process in the private sector reveal that this standards development procedure is not democratic.This research ensures continuity to studies undertaken in the private accounting context and analyzes the IPSASB Due Process. After highlighting the relevance of the participatory democracy approach the study mobilizes the three-dimensional theory of Lukes' power (1974 [2005]) in order to understand the phases preceding the development of the public accounting conceptual framework. The participatory process analysis involves identifying respondents and their change requests using thematic content analysis method. The study compares then different versions of the conceptual framework document in order to appreciate the sensitivity of the IPSASB to the comments addressed by the participants. This study emphasizes that changes brought by the IPSASB in response to the commentaries received during the Due Process remain minor ones. The Due Process appears then as a conservative mechanism that permits conflict avoidance and a consensus building strategy
Ouedraogo, Djibrihina. "L’autonomisation des juridictions financières dans l’espace UEMOA : étude sur l’évolution des Cours des comptes." Thesis, Bordeaux 4, 2013. http://www.theses.fr/2013BOR40035/document.
Full textAfter the access in their independence, the French-speaking African states have taken the device of control of public finances inspired by the French organic ordinance of January 2, 1959. But, The system implemented has not produced the expected results. In fact, most institutions of control have been ineffective or inefficient.The Chambers of Auditors of Supreme Courts, which had to fulfill the functions of the French Court of Auditors, have had a theoretical and textual existence.To boost financial jurisdiction, the WAEMU treaty signed in 1994 obliges the Members States to the creation of an independent Court of Auditors instead of the Chambers of Auditors of the Supreme Courts. This organic empowerment of the judicial institution of control would allow him to get a status and adequate resources to fulfill its mission of judicial control of public finances. A decade after creation of the first Courts of Auditors, the aim of this study is to get an overview of the reform
Weiss, Emmanuel. "Les parlers grecs anciens d'Italie du Sud : de Rhégion à Tarente, à partir des témoignages épigraphiques." Nancy 2, 2005. http://www.theses.fr/2005NAN21030.
Full textThe epigraphical documentation of southern Magna Graecia before the Roman conquest is very scattered in space and time, including complex texts, such as the Tables of Heraclea and the Tablets of Epizephyrian Locri and fragmentary inscriptions written, for the oldest, in epichoric alphabets and, after 400 B. C. , in the Ionic alphabet. The study of epigraphical testimonies shows a close linguistic similarity between the different cities, in spite of the diversity of their metropoleis. Therefore we can talk about a single southern-italic dialect (in any case after 400 B. C. ), belonging to the Doris severior, which was influenced by the Sicilian Doris and then by the koine. Only Rhegion, founded by the Chalcidians, stands out from this linguistic continuum and belongs to the Ionic dialect. The speech of the Tables of Heraclea has many peculiarities, results of hyperdialectism or analogical creations
Grevet, Alexandre. "Pour une réforme de la solidarité du dirigeant au passif fiscal." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED060/document.
Full textJoint liability is a recurrent feature of tax law. It is essentially a civil law mechanism which is closely bound to the means of recovery available to the revenue authorities. With respect to the company director, his “financial liability” or “joint pecuniary liability” currently depends on a court ruling. Two items of legislation provide for the director’s liability according to whether the matter is being heard before the civil courts (Article L. 267 of the LPF tax code) or the criminal courts (Article 1745 of the CGI tax code).Although those two provisions are independent from one another since they have neither the same legal basis, nor the same purpose and the person bringing the action is different, it is appropriate to question their respective scope, underline their pitfalls and present avenues for reform of the corporate manager’s joint liability for tax liabilities.The aim is both to make the revenue authority’s action for recovery more effective and to secure the corporate manager’s rights. The current situation requires pragmatism, for recovering tax liabilities resulting primarily from VAT and for suspending joint liability for intentionally causing tax liabilities from the time of the procedure of the determination of the tax base
Kulsudjarit, Amornrat. "La responsabilité individuelle des membres du gouvernement : étude comparative des procédures constitutionnelles thaïlandaises et françaises." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32019.
Full textThe decline of the “parliamentary control on the collective responsibility of members of the Government” is the situation that many countries under the parliamentary regime often encounter in their practices including of France and Thailand. In fact, the parliamentary control on the collective responsibility is obstructed by the “majority rule”, for that reason, it is difficult that the Parliament has lost confidence in the Government. This situation leads to improvement in the mechanisms: the control on the individual responsibility of Ministers is, therefore, found in various forms For example the self-control of the executive, the displacement of the individual responsibility of Ministers to the court, the parliamentary control on the individual responsibility of Ministers, and the moralisation of politic and transparency of political life. The main instruments of control on the individual responsibility of Ministers in political and criminal fields in Thailand and France are comparatively studied so that each country can use and adapt the mechanisms to suit its own social and political conditions