contrôle modulé de la dépense Book by Youssef Akid
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contrôle modulé de la dépense

contrôle modulé de la dépense


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About the Book

Le contrôle modulé de la dépense est une innovation majeure dans le dispositif du contrôle de la dépense au Maroc, il s'inscrit dans les chantiers de la réforme budgétaire au Maroc qui visent la consécration d'une gestion axée sur les résultats au lieu d'une gestion budgétaire de moyens, d'ailleurs, son objectif principal était de donner plus de marge de manoeuvre aux ordonnateurs pour contribuer à l'amélioration de l'efficacité de la dépense. Certes, ce dispositif de contrôle des dépenses reflète l'introduction d'une approche managériale novatrice dans le contrôle des dépenses publiques: des allègements des contrôles au niveau de l'engagement et du paiement sont offerts aux ordonnateurs qualifiés au contrôle modulé de la dépense en contrepartie de l'augmentation des capacités de gestion des ordonnateurs, ces derniers doivent avoir un système de contrôle interne et d'audit interne pour pouvoir en bénéficier. Seulement, ce travail de recherche, basé sur une approche comparative (France et Tunisie), démontre que ce dispositif de contrôle est inadapté à la logique de gestion axée sur les résultats.


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Product Details
  • ISBN-13: 9786138441762
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Universitaires Europeennes
  • Height: 229 mm
  • No of Pages: 112
  • Spine Width: 7 mm
  • Width: 152 mm
  • ISBN-10: 6138441761
  • Publisher Date: 27 Nov 2018
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 227 gr


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