L'administration du Trésor public à l'épreuve de la décentralisation (1982 à 1997)
Institution:
Bordeaux 4Disciplines:
Directors:
Abstract EN:
The purpose of this research is to show that the public revenue department of the french treasury has, among all the traditional government services, been the most successful one in assimilating the changes brought about by government decentralisation, using this process as an opportunity to modernise its relationship with the local authorities. The first part of this demonstration, dealing with the consequences of decentralisation on the. Public revenue department, presents an analysis of the legislative measures stipulated in the law of march 2nd 1982. These new specifications clarify public finance law : the right of requisition, the definition and designation of legally acceptable supporting documents, the creation of revenue offices within the administrations of each "departement" and each "region", the creation of regional audit courts. In the second part, special emphasis has been laid on the newly acquired durability in the unicity and standardisation of public accountancy introduced by the law of march 2nd 1982. This durability reveals itself as one of the key elements of this decentralisation : it is enforced by a network of public accountants, providing the local authorities with an indispensable organisational foundation within the veryprocess of evolution, thanks to their stability, the efficiency of their working methods and their culture. However, this permanence in the public revenue service should not be perceived a sign of narrow-minded, self-centered attachment to the. Past : an association between permanence and the necessity of change is indeed one of the main challenges of our times. Prodded by competition, mainly between the various financial organisations, and stimulated by the enhanced financial role of the local authorities introducing new management methods in localadministration, this permanence affords unprecedented opportunity for development and improvement. Thanks to the decentralisation and modernisation of local government management, the public revenue department, withoutrejecting its traditions, is now introducing new management techniques and is acquiring a new language, setting it on a par with other competitive organisations. In one word, this service, is acquiring greater professional efficiency. This process has led to a whole series of reforms in response to former critical assessments : the reform of city council ac
Abstract FR:
Cette these vise a demonter que le tresor public est une des administrations classiques qui a su le mieux integrer les changements introduits par la decentralisation et en tirer avantage pour moderniser ses relations avec les collectivites territoriales. Dans une premiere partie, relatant les consequences de la decentralisation vis-a-vis du tresor public, sont abordees les mesures legislatives contenues dans la loi du 2 mars 1982 qui clarifient le droit de la comptabilite publique : droit de requisition, nomenclature des pieces justificatives, creation des paieries departementales et regionales, creation des chambres regionales des comptes. Dans une seconde partie, l'accent est mis sur la perennisation de l'unite de la comptabilite publique dans la loi du 2 mars 1982. Cette perennisation apparait comme un element clef de la decentralisation, le reseau des comptables publics, par sa stabilite, sa methode et sa culture, donnant aux collectivites territoriales, une assise indispensable au coeur du changement. Mais cette perennisation, c'est un des enjeux de cette periode, n'est pas pour le tresor public un repli sur soi. Sous l'effet de la concurrence, notamment des etablissements financiers, et de la financiarisation des collectivites territoriales qui introduit de nouveaux modes de gestion dans le systeme local, elle s'analyse comme une ouverture sans precedent. Grace a la decentralisation et a la modernisation de la gestion locale, le tresor public, sans renier sa tradition, s'initie a de nouvelles techniques et acquiert un nouveau langage qui le met de plain-pied avec ses concurrents. En un mot, il se professionnalise, ce qui se traduit par toute une serie de reformes en reponse aux critiques dont il fait l'objet : reforme de la comptabilite communale (m14), mise en place de protocoles informatiques, ventilation des impots locaux dans la comptabilite de l'etat.