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ÉCONOMIQUE, JURIDIQUE
ET POLITIQUE
ADMINISTRATION
Responsible Editor : Jacqueline ESCARD
Editor in Chief : Gérard LE GRAND
Assistant chief editors :
Stéphanie FLIZOT, Jacques PÉRENNÈS,
Jean-Luc PISSALOUX
EDITORIAL COMMITTEE
René BARBERYE, Jean-Louis BOURGEON, Jacques CHARLET,
Georges CONSOLO, Philippe DUFRESNOY, Annick DUMONT,
Stéphanie FLIZOT, Sylvie de GENTILE, Danièle LAMARQUE,
Michel LE CLAINCHE, Bernard LIMAL, Didier MAUPAS,
Jacques PÉRENNÈS, Jacques PERREAULT,
Jean-Luc PISSALOUX, Pierre PRIEURET, Christian RATEL,
Jean-Yves RAUDE, Claude REISMAN,
Charles-Henri ROULLEAUX-DUGAGE,
Sylvie SANCHEZ, Jacques SPINDLER
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N o 5 - May 2011
europe
Multidimensional Europe Vincent RAUDE 275
international affairs
The « taxation Attachés » network 279
economic issues
Social expenditure and growth Jacques BICHOT 285
OSEO, a leading player for the future investment programme François DROUIN 289
France and Europe facing the economic crisis
(Origin: Centre d’analyse stratégique) André GIRAULT 292
administrative organization and management
The European Union General Accounting Office:
methods used and results achieved Michel CRETIN 294
The creation of the accounting standards authority
and its strategic plan Jérôme HAAS 300
What does assessing public policies mean? Vincent ARCHAMBEAULT 301
local authorities
Public accounts auditing in Great Britain Marine PORTAL 303
Hélios, from a user’s point of view Eric DEMONFORT 304
The share of state revenues returned to local authorities for 2011 309
public finances
Extracts from the speech delivered by François Fillon,
the French Prime Minister, for the Cour des comptes
solemn form hearing held on 6th January 2011 310
Comments on decision nº 2010-622 DC
taken on 28th December 2010 Jean-Luc PISSALOUX 311
France may be able to suppress its public deficits by 2017 Michel COTTEN 321
taxation issues
The DRESG, a domestic vocation service turning overseas Jean-Paul HARDOIN 323
hospitals
Can hospitals further improve their efficiency? René BARBERYE 328
some history
The Cour des comptes and the 1848 national workshops Jean-François POTTON 331
varia
Cinema and audiovisual records:
a transparency and security protection factor François PIERRUGUES 341
legal financial developments
The Cour des comptes
Michel LASCOMBE
and Xavier VANDENDRIESSCHE 345
information
Bibliography André GIRAULT 365