DOI: 10.32725/978-80-7394-976-1.37

Public Accounting in France

Richard Bartes
VSB-Technical University of Ostrava, Faculty of Economics, Department of Law, 17. Listopadu 2172/15, 708 00 Ostrava-Poruba, Czech Republic, Richard.bartes@vsb.cz


The article deals with the public accounting in France. Therefore, the article pays the attention to the explanation of this concept, its legal regulation, crucial principles, functioning in practice and presentation of basic subjects of this concept However, the contribution also contains a critical evaluation of this model, as well as its historical genesis. The author is based on French publications mainly by Professor Michel Bouvier and the FONDAFIP association created by him. The author also draws on other professional publications devoted to French public accounting.

Keywords: Accounting, Public Accounting, France, Public Administration

pages: 254-259



References

  1. André, M. (2016). Comptabilité Générale de l´État. In M. Bouvier, M.-Ch. Esclassan, Revue Française de Finances Publiques. Quels comptes pour demain? 63-68
  2. Bouvier, M. (2017). Finances publiques. 16. éd. Paris: LGDJ.
  3. Catteau, D. (2007). La LOLF et la modernisation de la gestion publique : la performance, fondement d'un droit public financier rénové. Paris: Daloz.
  4. Lambert, A. (2016). Quel bilan 10 ans après? In M. Bouvier, M.-Ch. Esclassan, Revue Française de Finances Publiques. Quels comptes pour demain? 19-25
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