000			01992cam a2200301 4500500
005			20250121121610.0
041			_afre
042			_adc
100	1	0	_aDescamps, Florence _eauthor
245	0	0	_aReforming the Ministry of finances in a time of crisis: the splitting of the Directorate of public accounts and budget
260			_c2023.
500			_a75
520			_aWith the acclimatization of parliamentary democracy in France in the first half of the nineteenth century, the obligation to vote on State revenues and expenditures and subsequently to account to Parliament on their use gradually became the norm. This movement went hand in hand with the setting up of an accounting administration reaching across the country, centralized and placed under the supervision of the Ministry of Finance, as well as the parallel and incremental construction of accounting and budgetary law. The Great War brought this peaceful golden age of public accounting to an abrupt end and saw the emergence of new concerns, such as fiscal policy, management of public services or expenditure control. In addition to the all-pervasive General Directorate of Public Accounting, a new central directorate, arose in the ministry of Finance, the Budget Directorate, whose importance within central government will continue to grow throughout the twentieth century.
690			_aexpenditure control
690			_aPublic finance
690			_abudget
690			_apublic accounting
690			_aparliamentary democracy
690			_aMinistry of Finance
690			_aexpenditure control
690			_aPublic finance
690			_abudget
690			_apublic accounting
690			_aparliamentary democracy
690			_aMinistry of Finance
786	0		_nRevue française d’administration publique | o 183 | 3 | 2023-01-10 | p. 707-722 | 0152-7401
856	4	1	_uhttps://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-3-page-707?lang=en&redirect-ssocas=7080
999			_c554664 _d554664