Gestion et Finances Publiques La revue
Gestion et Finances Publiques La revue
Gestion et Finances Publiques La revue
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Table of contents<br />
- <strong>La</strong> Revue -<br />
<strong>La</strong> Revue n° 1 - January 2013<br />
Anciennement <strong>La</strong> Revue du Trésor<br />
16 rue Bertholl<strong>et</strong> - Arcueil 3 - 94110 ARCUEIL<br />
Tél. 01 41 24 23 90 - Fax 01 41 24 23 96<br />
E-mail : gestionfipu@orange.fr<br />
www.gestionfipu.com<br />
SYNDICAT DE LA PRESSE<br />
ÉCONOMIQUE, JURIDIQUE<br />
ET POLITIQUE<br />
ADMINISTRATION<br />
Responsible Editor :<br />
Jacqueline ESCARD<br />
Editor in chief :<br />
Gérard LE GRAND<br />
Assistant chief editors :<br />
Stéphanie FLIZOT, Jacques PÉRENNÈS,<br />
Jean-Luc PISSALOUX<br />
EDITORIAL COMMITTEE<br />
René BARBERYE, Jean-Louis BOURGEON,<br />
Georges CONSOLO, Philippe DUFRESNOY,<br />
Annick DUMONT, Stéphanie FLIZOT,<br />
Sylvie de GENTILE, Bernard HOUTEER,<br />
Danièle LAJOUMARD, Michel LE CLAINCHE,<br />
Michel LEHALLE, Bernard LIMAL, Didier MAUPAS,<br />
Philippe MAZUEL,Danièle MOUGINOT DE BLASI<br />
Bernard NICOLAIEFF, Jacques PÉRENNÈS,<br />
Jacques PERREAULT, Jean-Luc PISSALOUX,<br />
Pierre PRIEURET, Christian RATEL,<br />
Jean-Yves RAUDE, Claude Suire-REISMAN,<br />
Charles-Henri ROULLEAUX-DUGAGE,<br />
Sylvie SANCHEZ, Jacques SPINDLER<br />
CPPAP N. 0213T 82762<br />
Model :<br />
Printing :<br />
Printeur N. : 201211.0104<br />
Legal deposit : January 2013<br />
Edition : 3000 copies<br />
Editor :<br />
Sarl Les Éditions <strong>Gestion</strong> <strong>et</strong> <strong>Finances</strong> <strong>Publiques</strong><br />
– <strong>La</strong> Revue – with a capital of 25.000 €<br />
SUBSCRIPTIONS<br />
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TOM and foreign : € 200<br />
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Department) and students: € 105<br />
Subscriptions take date as from January<br />
1st every year.<br />
Price of the issue: 15 €<br />
Articles in the Revue represent<br />
the authors’views only<br />
© Partial reproduction or display of this publication<br />
by any process without the consent of<br />
the author or his successors in interest is<br />
punishable as a criminal offense pursuant to<br />
Intellectual Property Code §§ L. 335-2 ff.<br />
ÉDITORIAL 3<br />
CHANGES IN FINANCIAL JURISDICTIONS<br />
Extracts from the papers of the symposium held on 1 st and 2 nd of December 2011 5<br />
— The Cour des Comptes and citizen’s information. .................................... 7<br />
Jean PICQ<br />
— How do others manage? The NAO example and accounts certification in<br />
Great Britain ............................................................................. 13<br />
Emma TOWNSEND<br />
— The changes in auditing responsibility. ................................................ 17<br />
Michel LASCOMBE<br />
— Recent trends in non-jurisdictional procedures ........................................ 24<br />
Jean-François BÉNARD<br />
— Advancement stage of work carried out in common by the Cour des Comptes<br />
and Regional Accounting Courts: cross-jurisdiction units. ............................ 27<br />
Jean-Philippe VACHIA<br />
— Management quality auditing and public policy assessment within<br />
A financial jurisdiction, the Italian case ............................................... 33<br />
Stéphanie FLIZOT<br />
— Moving towards a reshaping of financial jurisdictions. .............................. 39<br />
Robert HERTZOG<br />
GESTION ET ORGANISATION ADMINISTRATIVE 48<br />
— The Public Service Schools N<strong>et</strong>work .................................................. 48<br />
Vincent POTIER, Denis BOULLIER, Bernard HOUTEER, Antoine FLAHAULT<br />
— The accounts judge decides wh<strong>et</strong>her force majeure applies ...................... 52<br />
Mohamad ABDULGHANI<br />
ÉCONOMIE 60<br />
— The cost and financial coverage of public health in France ......................... 60<br />
Jacques BICHOT<br />
— Book review: the situation is serious but not absolutely desperate .................. 69<br />
Régis LANNEAU<br />
FINANCES PUBLIQUES 73<br />
— Public finances equilibrium<br />
Moving towards a European financial public order ...................................... 73<br />
Messaoud SAOUDI<br />
CHRONIQUE de jurisprudence administrative 80<br />
Jean-Luc PISSALOUX<br />
HISTOIRE 87<br />
— On managing French public finances – NECKER. ................................... 87<br />
André GIRAULT<br />
<strong>Gestion</strong> & <strong>Finances</strong> <strong>Publiques</strong> contributes<br />
to the environmental protection by choosing<br />
a paper PEFC and entrusing the realization<br />
of this magazine to a printer certified<br />
Imprim’vert and ISO 14001.