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Les processus d'élaboration et de contrôle du budget des communes rurales

Author

Listed:
  • Didier Le Maitre

    (Centre de recherche - LARGO - UA - Université d'Angers)

Abstract

L'article présente les résultats d 'une enquête menée auprès de 14 maires de communes rurales sur le processus d'élaboration et de contrôle du budget communal. Il révèle un usage de procédures simples d 'élaboration du projet de budget. L 'adoption du budget définitif ne donne souvent lieu qu 'à un débat limité, et le vote du budget est presque partout consensuel. Le contrôle du budget exercé en préfecture est essentiellement administratif puisqu'il veille prioritairement au respect par les communes des procédures en vigueur. Le recours à l 'approche conventionnaliste de Boltanski et Thevenot permet d 'éclairer, d 'une manière nouvelle, les raisons du consensus budgétaire entre les parties prenantes.

Suggested Citation

  • Didier Le Maitre, 2004. "Les processus d'élaboration et de contrôle du budget des communes rurales," Post-Print halshs-00594010, HAL.
    • Handle: RePEc:hal:journl:halshs-00594010
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594010
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