القانون العضوي المتعلق بقوانين المالية LOLF و حكامة الإنفاق العمومي في فرنسا

الملخص EN

The control of government spending is considered an obsession for the French public authorities, and they chose to bypass the legal approach by reforming order 59/02 related to financial laws in search of modernizing public administration and achieving the effectiveness of public spending.

The effective authorities in the financial field towards dedicating the role of a resident parliament and an effective civil society, and reflects a profound shift in the path of public financial management, through which the transition is made from the budget by means to the budget for objectives and results and the effectiveness of public investments, so that the powers of disposition of various public managers, especially officials public programs who now have a responsibility to set goals so that the powers of disposition of various public managers have been expanded, especially those responsible for public programs, who now have the responsibility to define the goals of the programs attached to indicators to measure the results.

Statistics confirm the success of the process of controlling public spending, but on the other hand, they raise the problems of the struggle between the power of politicians and managers between the legal legitimacy and the effectiveness of the new public management.

What is new, and at the core of that is the question of social justice, the goal of every social and political contract.