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De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale

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  • Biondi, Yuri

Abstract

Suite à l’application de la LOLF 2001, l’État français s’est doté de nouvelles normes comptables complétées par un cadre conceptuel. Cette réforme s’inspire de la comptabilité d’entreprise, tout en voulant prendre en compte les « spécificités » de l’action publique. Elle pose ainsi des questions importantes sur la représentation et l’interprétation comptable de toutes les entités non-commerciales.En fait, plusieurs modèles comptables existent pour les entreprises : patrimonial (statique), financier, et économique (dynamique). À partir de cette distinction, l’article dégage une interprétation dynamique du principe comptable du rattachement entre charges et produits, et l’adapte à la représentation comptable d’une entité non-commerciale dans le respect de ses spécificités.Cette perspective comptable dynamique permet d’apprécier les nouvelles normes comptables françaises. Ces normes résultent fondées sur un modèle comptable qui hybride la conception statique et la conception dynamique, dont témoignent à la fois le cadre conceptuel, les notions de « produit » et d’« actif », et certaines normes (nous analysons celles n° 1 à 7, 10-11 et 13). Cette hybridation risque de miner la cohérence d’ensemble et certaines finalités de l’action publique. Ainsi, cette analyse du nouveau système comptable de l’Etat français revient sur la nature et les fonctions de l’entité État au sein du système économique général et de son processus économique et monétaire.

Suggested Citation

  • Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    • Handle: RePEc:rvr:journl:2008:5003
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    References listed on IDEAS

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    1. Yuri Biondi, 2004. "La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 55-71.
    2. John Seddon & Carlton Brand, 2008. "Debate: Systems Thinking and Public Sector Performance," Public Money & Management, Taylor & Francis Journals, vol. 28(1), pages 7-9, February.
    3. James L. Chan, 2003. "Government Accounting: An Assessment of Theory, Purposes and Standards," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 13-20, January.
    4. Yuri Biondi, 2008. "Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development," Post-Print hal-00406238, HAL.
    5. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    6. John Perrin, 1998. "Resource Accounting and Budgeting : From Cash to Accruals in 25 Years," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 7-10, April.
    7. Yuri Biondi, 2004. "La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 55-71.
    8. Yuri Biondi & Isabelle Chambost, 2008. "La juste valeur, enfin une évaluation proche de la réalité," Post-Print hal-00405837, HAL.
    9. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
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    1. Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
    2. Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
    3. Aurelia Ştefănescu & Eugeniu Ţurlea, 2011. "Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-14.

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    More about this item

    Keywords

    Accrual and cash accounting; non-business accounting; governmental accounting; public accounting theory and standards; conceptual framework; nature and role of the State as an entity; Comptabilité patrimoniale et financière; comptabilité de l’État; comptabilité non commerciale; théorie et normes comptables publiques; nature et fonction de l’entité État;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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