Préface
Author | Teresa Ter-Minassian |
Profession | Directrice Département des finances publiques |
Pages | vii |
La version révisée du Code de bonnes pratiques en matière de transparence des finances publiques et celle du Manuel sur la transparence des finances publiques qui l'accompagne marquent une date importante dans les efforts déployés par le FMI pour promouvoir la transparence et la clarté dans la présentation de la politique de finances publiques et des évolutions en la matière. Au cours de la décennie écoulée depuis le lancement des travaux sur le Code, ce dernier a été accepté par les membres du FMI comme la norme à l'aune de laquelle la transparence des finances publiques devrait être jugée, et le Manuel est devenu la principale source de référence sur les méthodes à utiliser pour améliorer cette transparence.
C'est sur le Code que près de la moitié des pays membres du FMI se sont appuyés pour produire le module de transparence des finances publiques de leur rapport sur l'observation des normes et codes (RONC), et c'est grâce au Code aussi que le FMI a pu assurer une surveillance plus efficace des politiques de finances publiques et des évolutions dans ce domaine. Le Manuel fait des recommandations précises sur les bonnes pratiques en matière de transparence des finances publiques et a été enrichi, lors de cette révision, de nouveaux exemples tirés des RONC et d'autres sources. Il établit également des liens étroits avec le Guide sur la transparence des recettes des ressources naturelles, publié pour la première fois en...
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- Abréviations et acronymes
- Code de bonnes pratiques en matière de transparence des finances publiques (2007)
- Préface
- Aperçu général
- Définition claire des attributions et des responsabilités
- Processus budgétaires ouverts
- Accès du public à l'information
- Garantie d'intégrité
- Appendice
- Glossaire
- Bibliographie
- Références sur Internet
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