La loi organique relative aux lois de finances (Lolf)

Levier de la réforme de l'Etat

Bibliographic Data

ID11226887
AuthorsAlain Lambert (corresponding author), Didier Migaud
Year2006
Volume117
Issue1
Pages11-14
Publication date2006-03-01
Open AccessNo
TypeARTICLE
VenueRevue française d administration publique (JOURNAL)
Journal identifiersISSN: 0152-7401 • E-ISSN: 1965-0620
PublisherCAIRN.INFO (PUBLISHER)
DOI10.3917/rfap.117.0011
OpenAlexW2039646851
LanguageFR
Citations received9

State reform, in the sense of a more effective and efficient state – maximum performance for a given cost – is one of the LOLF’s main objectives. The architecture of the state budget in terms of missions and programmes is the backbone of new public management. Missions are the large units of public policy; they can be inter-ministerial, in which the notion of public policy is above that of a ministry. Programmes are the basic unit of new public management. A programme is ministerial, belongs to a single mission, and is piloted by a high-level civil servant, an individual responsible for the programme and who must account for its management. Each programme has objectives, targets, and results indicators, all of which make possible a performance evaluation of the manager. Other tools resulting from the LOLF are of a kind that should bring about a modernisation of the state – accounting tools (accrual accounting, patrimonial accounting, and the putting in place of analytical accounts), as well as piloting tools (the LOLF goes along with the generalisation of management control). However, state reform can only be achieved on condition that there be a true cultural change, exhaustive information systems, and strong political determination

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