Overall presentation
Today, the budget constraint is omnipresent in the considerations leading to the public decision-making. It is a structing challenge, in the same way as other criteria contributing to the implementation of public policies. This requires future decision-makers to get a better insight of the increasingly complex public financial mechanims and to include budget logic more significant barely a decade ago.
The organic law relating to the finance laws (LOLF) of 2001 is the starting point for a new organisation of the global budgeting process. From an accounting logic of means to a performance and result logic, the process of operating expenses and revenues -in anticipation and enforcement- has become central. The constraints linked to the 2008-2009 financial then economic crisis impose challenges, impacting both budgetaries and all public decision-makers at all administrative levels.
This cours is a tool for students who wish to better know these challenges, to better understand the budgetary issues from the last financial legislations, in the future functions students will hold.
Reference textbook:
BOUVIER MICHEL, ESCLASSAN Marie-Christine, LASSALE Jean-Pierre – Finances Publiques, 18ème édition 2019-2020, Edition LGDJ
Evaluation
The final exam is based on the public finances paper of the Ecole Nationale d'Administration (ENA) entry exam.
It aims to provide reasoning, prospective answers to a series of 3 to 5 questions, in support of a short brief with some documents based on the 9 classes and the reference textbook. There will be at least one question on the "fiscal" subjects and one on the "budgetary" subjects.
A methodological sheet will be provided and discussed in class.
- Teaching coordinator: Gillot Axel