2023
Cairn
Jean-Paul Milot, « National accounting: Economic information for public finance – National accounting is a globally harmonized accounting framework constructed to provide macroeconomic information useful for determining economic policies », Revue française d’administration publique, ID : 10670/1.6b0y06
The framework is inspired by business accounting and applied to all economic agents. Governments are operators responsible for producing non-market services or redistributing income. As the only harmonized information tool on public finances at international level, it is the national accounting that has been chosen to measure compliance with the budgetary commitments made by the member countries of the European Union. This new role has been confirmed by European law.