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ÉDITIONS UNIVERSITAIRES EUROPÉENNES Les principes budgétaires de l'Etat: Réflexions sur la permanence et les mutations du droit budgétaire contemporain (Omn.Univ.Europ.)

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Description

Piliers du droit budgétaire, les principes budgétaires (annualité, unité, universalité et spécialité) sont apparus sous la Restauration. Un principe plus récent – la sincérité budgétaire – a été consacré par la loi organique relative aux lois de finances du 1er août 2001. La LOLF, qui remplace l’ordonnance du 2 janvier 1959, a entièrement rénové le droit budgétaire français, et les principes budgétaires n’ont pas échappé à ce vaste mouvement de rénovation des finances publiques. Ainsi, les principes budgétaires, souvent considérés comme des règles démodées, ont retrouvé un certain renouveau. Ces principes budgétaires perdurent pourtant depuis près de deux siècles. Ils permettent d’assurer la clarté des comptes publics et un meilleur contrôle de ces comptes par les parlementaires. Dotés d’une valeur juridique forte, réaffirmés à maintes reprises par le Conseil constitutionnel, les principes budgétaires ont subi une profonde mutation avec la loi organique relative aux lois de finances.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
22 July 2010
Listed Since
23 July 2010

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