Quelques clés pour comprendre comment est géré la comptabilité publique

L’argent public est un sujet qui fait parfois l’objet de discours et de débats passionnés. Tout le monde se sent concerné par ces flux car nous sommes tous amenés, en tant que citoyen, à contribuer à un moment où un autre que ce soit par l’impôt, la TVA ou la taxe sur les carburants. En cette période de défiance fiscale, nous vous proposons de faire un point sur l’argent public et les garanties qui l’entoure.

D’où vient cet argent ?

Nous commençons par aborder la question des recettes. Pour fonctionner, le service public (éducation, santé, sécurité, aménagements…), a besoin de financer sa gestion courante et ses investissements afin de permettre au pays de tourner.

Pour cela, il capte une partie de la richesse produite en France par différents canaux.

La principale source de financement du budget est la TVA qui dépend donc du niveau de consommation. En 2017, cela s’élevait à 200 milliards d’euros, soit 50% du total des recettes.

Le reste est composé de l’impôts sur le revenu, sur les sociétés, les taxes sur les produits énergétiques, les amendes, les ventes de l’état lui-même et quelques autres contributions.

Les risques de corruptions et le rôle particulier du comptable public

Cela représente un flux entrant d’environ 400 milliards d’euros qui doivent ensuite être chiffrés précisément et injectés dans le budget de fonctionnement et dans les investissements publics. Les pouvoirs publics ayant, de part ces masses monétaires et leur capacité de légifération et d’exécution des lois une forte capacité d’influence, il existe de nombreux gardes fous pour éviter le détournement de cet argent.

Un des principaux concernent les agents en charge de la gestion de ces fonds : les comptables publics. En cas de décalage dans les sommes qui circulent, ils peuvent être tenus pour personnellement responsables. Généralement, ils doivent donc souscrire à une assurance spécifique comme celle-ci pour éviter de se retrouver en difficulté personnelle.

Pour les autres cas, c’est à la justice de trancher. Il existe en effet des dispositions spécifiques dans le code pénal en cas de corruption ou de détournement de fonds.

Le choix des dépenses et la politique budgétaire

Une fois que l’argent a fait son parcours dans les circuits de la comptabilité public, elle doit arriver jusqu’à sa destination finale : la dépense. Pour déterminer comment se répartissent les grandes masses, c’est sur ce sujet que se joue une des grandes batailles politiques. Comment dépenser efficacement l’argent public.

Le gouvernement propose un budget annuel qui doit ensuite être voté par les parlementaires.

Ce budget détermine, poste par poste comment est financé la politique et quelle somme est attribuée à la justice, l’armée, la santé, l’éducation…

Les montants sont affectés à des tâches précises délégués aux gestionnaires (ministres, responsables territoriaux, d’établissement…) qui doivent ensuite veiller à leur bonne dépense.

Les budgets locaux

Depuis 35 an, la France a mis en place une politique de décentralisation. Cela signifie qu’une partie des budgets publics ne sont pas gérés par l’Etat mais par les collectivités locales (Départements, Régions, Communes…).

Ces institutions reçoivent une dotation de l’Etat et de la même manière que pour la comptabilité nationale, ils votent pour déterminer de quelle façon celle-ci sera dépensée.

Cela permet d’avoir une politique locale plus précise et mieux ajustée.

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