프랑스 지방자치단체 결산제도에 관한 연구

Abstract

The settlement system of French local governments has been carried out in an extension of fiscal operations being done around the budget accounting system. In other words, when the budget is determined by the local council, Treasurer instruction officer to enforce this, the public(accounting) of the treasurer, are in accordance with the procedure for regulating this. Therefore, so that some of the person responsible for the financial activities to participate in the operation of one and the same budget settlement accounting system. Here, also in order to obtain the same result by the budget, for each person responsible to facilitate their own in order to facilitate the work, or compared with the control, a single accounting frame (a single accounting framework) is employed. Separation of the functions of the authorizing officer(l'ordonnateur) and accountant and public treasurer(le comptable) has decided to use a distinct two-accounting (two separate accounts)(the administrative account, Account Management), it has been used as a balance sheet of material. After all, the budget of the Executive, both actors closing been carried out fiscal operations supposed to be intervention, by financial results that these two actors have been created, the governor in council (préfet), comprehensive financier(paymaster general)(TPG: trésorier-payeur général), would like to exercise in cooperation with the audit of the region(chambre régionale des comptes). Local action is the need in the rule of law to ensure that existing standards are correctly applied. This control mode which accords with the political concerns can be associated with the search for transparency in the institutional functioning that is unique to any democratic project. So meet today without necessarily articulating two logic control: audit-control that meets a legal and political objective, and control-regulation that responds to a management objective.