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Transparence budgétaire : Les meilleures pratiques de l'OCDE

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Abstract

Les meilleures pratiques sont conçues à l’usage des pays Membres et non membres comme un outil de référence utilisable pour accroître leur niveau de transparence budgétaire. Pour des raisons de présentation, les meilleures prati-ques sont organisées par thèmes. Il est avéré que les modalités de rapport sont différentes selon les pays, et que les domaines sur lesquels ils souhaitent intensifier le degré de transparence peuvent être différents. Les meilleures pratiques se fondent, pour chaque domaine, sur l’expérience de plusieurs pays Membres. Il doit être souligné que les meilleures pratiques ne sont pas destinées à constituer une norme standard de transparence budgétaire.

Suggested Citation

  • Ocde, 2002. "Transparence budgétaire : Les meilleures pratiques de l'OCDE," Revue de l'OCDE sur la gestion budgétaire, Éditions OCDE, vol. 1(3), pages 7-15.
    • Handle: RePEc:oec:govkab:5lmqcr2k6td1
    DOI: 10.1787/budget-v1-art14-fr
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