La loi organique relative aux lois de finances (LOLF) : un texte, un esprit, une pratique
The LOLF : a Text, a Spirit, and a Practice Voted in a context of sparse public funds, the “letter” of the LOLF aims at ensuring efficiency in the use of credits and the evaluation of state services. It targets not only the performance objectives of civil servants, but also a true evaluation of t...
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| Glavni autor: | |
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| Format: | Article ou chapitre numérique |
| Jezik: | Français |
| Izdano: |
2006
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| Online pristup: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Sažetak: | The LOLF : a Text, a Spirit, and a Practice
Voted in a context of sparse public funds, the “letter” of the LOLF aims at ensuring
efficiency in the use of credits and the evaluation of state services. It targets not only the
performance objectives of civil servants, but also a true evaluation of the state’s
patrimony. For this reason, the “spirit” of the LOLF is founded in the economic analysis
of law, in that the latter involves a utilitarian procedure in the form of a calculation of
efficiency. However, the efficiency aim of this law – whose eventual goal is to reduce
public deficit-must be nuanced in “practice” : in certain areas, the notion of “performance” is ill adapted to public service missions, added to which is the difficulty of
establishing reliable indicators. |
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