Experiments in other countries have led to the assumption that simultaneous action is necessary when dealing with financial reform and public management reform. With an end goal of promoting a managerial type culture and thus improving decisions on public finance which translate state policy, the LOLF includes France in a procedure that several countries have already adopted. The culture of management based on results has repercussions on the budget, but also on the implementation of policies and programmes. The model-type of the approach to management through results comprises : strategic planning, a budget-programme based on results, the follow-up of accounting, an annual performance report, and the rendering of accounts to Parliament. This article analyses budgetary reforms inspired par these principles, for the purpose of seeing to what extent their application has been fruitful. It describes the reform process in four countries : Canada, the United States, the United Kingdom and Sweden, and presents the comments of observers.

C’est l’abstract de la Tribune de Jacques Bourgault, Professeur à l’Université de Québec et à l’Ecole d’administration publique, Canada, à lire dans la Revue Française d’Administration Publique « Réformes Budgétaires et réformes de l’Etat » en vente à la Documentation Française.