La loi organique relative aux lois de finances (LOLF) dans l'histoire des grands textes budgétaires : continuité et innovation
The LOLF in the History of Landmark Budgetary Texts : Continuity and Innovation The LOLF represents a complete rewriting of budgetary law, and has brought about deep changes in the budgetary system of the state. The object of this article is to situate it in the history of landmark texts that ha...
保存先:
| 第一著者: | |
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| フォーマット: | Article ou chapitre numérique |
| 言語: | Français |
| 出版事項: |
2006
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| オンライン･アクセス: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| 要約: | The LOLF in the History of Landmark Budgetary Texts :
Continuity and Innovation
The LOLF represents a complete rewriting of budgetary law, and has brought about
deep changes in the budgetary system of the state. The object of this article is to situate
it in the history of landmark texts that have organized the budgetary system of the state,
to show both how it fits into a context of continuity and in what ways it is original. The
author points out that budgetary law is fundamentally political and naturally economic,
and shows that the LOLF has been remarkably innovative on these two levels. Politically,
it contributes to a return of parliamentary power in matters dealing with public finance.
Parliament is better informed and its supervisory functions enhanced, forcing the
government to be more rigorous in its management. On the economic level, the LOLF
reflects three periods of time, each of which has given a priority function to financial law
without suppressing previous functions, thus giving the LOLF its layered aspect and its
complexity. Although the LOLF reinforces the legal aspect of the budget, its judicial
framework, and although it remains – despite disillusions – at the service of economic
policy, it is more marked by the idea that the state is an economic agent which must
respect basic economic laws, in particular by proving its efficiency, and therefore by
applying management and accounting methods. |
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