La bonne gouvernance des finances publiques et le developpment economique

• Autor: Tirard, Manuel
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: francés
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/3654
• Enlace del recurso: https://hdl.handle.net/20.500.12640/3654; https://doi.org/10.46631/Giuristi.2020.v1n2.05
• Nivel de acceso: acceso abierto
• Materia: Good governance; Public finances; Budget balance; Buen gobierno; Finanzas públicas; Equilibrio presupuestario; https://purl.org/pe-repo/ocde/ford#5.05.01

The concept of good governance of public finances emerged in the 1990s within the discourse of international organizations to promote issues well known today, such as the performance of public spending, the transparency of the public budget, etc. After the 2008 crisis, this concept has evolved towards the obligation to respect the budget balance. In any case, the national reception of the international prescriptions in the matter of good governance of public finances must be verified, thus showing the difficulties involved in wanting to apply the same legal rules everywhere. The example of the varied reception of the golden rule of public finances by the laws of European states confirms this.