Theories and practices of public finance

Public finance is full of polysemous ingredients that make it a dynamic and evergreen science. The understanding of public management concepts has evolved over time. Beyond this new configuration of Congolese public finance management, it turns out that the current system presents certain flaws that would explain its current mutation, in terms of expenditure and revenue management reforms. However, the new orientation of this management seeks to privilege the programmatic framework which aims at a result-oriented management of public finances. This new paradigm marks a break with management based essentially on the allocation of resources and control of regularity. For the realism of these ambitions of this new vision of things, the role and scope of COREF must be supported and revitalized as an advisor in matters of reform and the participation of civil society in the role of accountability of public managers to the population. Decision-making in public finance management should also be adapted according to the economic, social or health environment....