Le contexte budgétaire et financier de la planification au Congo
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Abstract EN:
The congolese planning has been influenced very much by the marxist ideology adopted from the years 1968-1969. Thus, being first indicative, the programme has become imperative for the public sector. The budgetary translation of the aims of the programme is one of the essential conditions for its execution. However, in spite of the imperative nature of the planning, there are some problems in order to translate the aims of the programme trough the budget. These difficulties are of two kinds : at first, the planning comes up against an insufficiency of financial resources, for, despite the importance of the petroleum receipts (besides they are very instable) ; the financing of the programme is highly dependent of the foreign money (which causes the debt), the insufficiency of the financial resources does not help the coordination between the budgetary decisions and the programme ones. The inadequecy of the budgetary technics of the execution of the programme have also something to do with these difficulties.
Abstract FR:
La planification congolaise a ete fortement influencee par l'ideologie marxiste adoptee a partir des annees 1968-1969. Ainsi du caractere indicatif, le plan est devenu imperatif pour le secteur public. La traduction budgetaire des objectifs du plan est l'une des conditions essentielles de son execuion. Cependant, malgre le caractere imperatif de la planification, il y a des difficultes a traduire les objectifs du plan a travers le budget. Ces difficultes sont de deux ordres: d'abord la planification se heurte a une insuffisance de ressources financieres, car malgre l'importance des recettes petrolieres (du reste tres instables), le financement du plan est tres dependant des capitaux exterieurs (generateurs de la dette) ; ensuite, l'insuffisance des ressources financieres ne facilite pas la coordination entre les decisions budgetaires et celles du plan. L'inadaptation des techniques budgetaires d'execution du plan y sont egalement pour quelque chose.