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La certification des comptes de l'Etat: principes, enjeux et difficultés

Author

Listed:
  • David Huron

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Frédéric Marty

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

  • Jacques Spindler

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

Adoptée en 2001, la loi organique relative aux lois de finances (LOLF) a prévu la certification des comptes de l'Etat, tâche confiée, depuis son entrée en vigueur en janvier 2006, aux magistrats de la Cour des Comptes qui sont chargés de certifier la régularité, la sincérité et l'image fidèle du résultat des opérations de l'exercice écoulé, ainsi que la situation financière et patrimoniale de l'Etat à la fin de l'exercice. Cette certification pose toutefois de nombreux problèmes et la nécessité de certifier le plus parfaitement possible les comptes publics impose de surmonter tout un ensemble de difficultés que l'on retrouve dans les réserves ' substantielles ' exprimées par les magistrats de la haute juridiction financière française pour l'exercice 2006.

Suggested Citation

  • David Huron & Frédéric Marty & Jacques Spindler, 2007. "La certification des comptes de l'Etat: principes, enjeux et difficultés," Post-Print hal-00493539, HAL.
    • Handle: RePEc:hal:journl:hal-00493539
    as

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    Keywords

    Certification; LOLF ‐ Comptes publics;

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