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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