The Progressive Standardization of The Budgetary Framework of States

Globalisation shapes budgets and tends to gradually standardize the budgetary framework of States. In most countries, management methods are harmonized around a budgetary framework that is mainly oriented towards the pursuit of performance. In this sense, there is broad agreement on the need to build public budgets around a project logic. This consensus is supported by a requirement for efficiency in the implementation of public spending. Spending better, to collect less, has become the leitmotiv of all public leaders. As a logical consequence of performance-based management, the year is no longer an appropriate framework for achieving productivity gains. Public management must be thought of with a horizon that extends beyond the year. The logic of the "virtuous chain" between the initial budget and the return of accounts requires us to go beyond the traditional temporal conception of budgeting. However, the annual framework remains necessary to have a complete overview of the results of the budget year. Having reliable and sincere accounts becomes an obligation due to considerations of transparency, readability and good management. Accounting thus becomes an essential management and steering tool. It First Vice-Rector of the University of Poitiers Institute of Public Law (EA 2623) - Faculty of Law and Social Sciences LEVOYER Vol 5(1) 2019 The Progressive Standardization of The Budgetary Framework of States must go beyond simply checking the regularity of past performance. In doing so, we are witnessing a major change in the organization of public financial systems around the world.