ABSTRACT
The logic of performance in budget and accounting management
has since become a few years, a bet or a challenge for the States of Central
Africa, in particular the CAR. In indeed, subject to structural adjustment
programs, under assistance from international financial institutions and
financial backers, CAR had negative consequences on its public finances.
Faced with this situation, the execution of its politiques
publics remains marked by many weaknesses, notably by the insufficient
resources mobilized, the lack of discipline in budget execution, to stabilize
the public finances of its member states, the Commission of CEMAC adopted six
important Directives in 2011. CAR has subscribed to and transposed them in its
national legal order. This new financial governance introduced has completely
modified and innovated the budgetary and accounting rights of CAR, particularly
in developing and executing the budget, new principles and actors as well as
their responsibilities.
The consequence of this situation leads to a misallocation of
resources which means that public spending is still not oriented towards
priority sectors; poor action planning resulting from the a priori
ignorance of budget availability; no requirement for results to allow a
measure of the performance of actors in the execution of the budget.
To overcome this situation and meet the demands of taxpayers,
the government by transposing these community directives into legal order
national, chose to move from the old model of the state budget (Average budget)
to a new one model (Program Budget) well-structured by public policy objectives
and controlled by the results. CAR Public Finances Must Be Sound, State Budget
Must be balanced and public debt must be reduced.
Finally, the new budgetary and accounting governance is a
precondition on the path to development, a traced emergence which would appear
realistic to the CAR in order to improve its management of public funds,
focused on performance and results.
KEYWORDS: Community directive, New
financial governance, Budgetary and accounting law.
VII
SOMMAIRE:
AVERTISSEMENT i
DEDICACE ii
REMERCIEMENTS .. iii
SIGLES ET ABREVIATIONS . iv
RESUME v
ABSTRACT vi
SOMMAIRE ... vii
Introduction Générale ...
1
Première Partie La transposition formelle de la
nouvelle gouvernance financière communautaire
en droits budgétaire et comptable en RCA
24
Chapitre 1er : Les techniques juridiques et
les obligations de la transposition des principes budgétaires et
comptables des directives de la CEMAC en droit interne en
RCA . 26
Section 1 : Les principes
budgétaire et comptable et leur valeur législative et
règlementaire. 29
Section 2 : Les obligations de transposition par
les Etats membres 43
CONCLUSION DU CHAPITRE PREMIER .. 52
Chapitre Second Les garanties d'arrimage des
directives communautaires en matière budgétaire
: et comptable en République
Centrafricaine 53
Section 1 : Le mécanisme Centrafricain de
Transposition . 53
Section 2 : La garantie par la transformation des
principes budgétaires et comptables en
RCA 72
CONCLUSION DU CHAPITRE SECOND 84
Conclusion de la Première partie . 86
Seconde Partie : La mise en oeuvre en
cohérence matérielle du contenu de la nouvelle exigence
financière communautaire de la CEMAC
88
Chapitre 1er: L'analyse de forme et de fonds
des nouveaux paradigmes de gestion axées sur
les résultats, le rôle et les
responsabilités acteurs budgétaires en RCA .. 90
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