Les principes budgétaires

Selon l’article 72 de la Constitution, « les collectivités territoriales ont vocation à prendre les décisions pour l’ensemble des compétences qui peuvent le mieux être mises en oeuvre à leur échelon ».

Ainsi les communes, départements et régions assurent l’organisation et le fonctionnement de nombreux services publics que la loi leur a confiés.

1.Elaboration du budget

2. Les principes généraux

3. Le principe de l’équilibre budgétaire

4. L’exécution du budget

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