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The need to modernise the state by developing management through performance is at the heart of a budget reform that began with the Organic Law of 2001 (LOLF). Said law is generally a process aiming to make explicit the objectives of public action and to evaluate the results thereof. As there can be no performances without appropriate indicators, the definition thereof is an important factor in its implementation since using imperfect indicators in salary incentive mechanisms or allocation of budgetary means can sometimes cause undesirable effects that could delegitimise the reform process currently underway. Performance management mechanisms require fully grasping the problems concerning information and the incentives to which public management is confronted, as well as understanding of what needs to be done in order to reduce said problems. This article provides economic reference points to complete the legislative, sociological and managerial approaches that are usually prevalent when reflecting upon the different levels of evaluating public actions. In this respect, economic analysis clarifies the informational obligations to consider when an explicit social interest objective has been set.