{"id":3169,"date":"2025-09-11T16:28:22","date_gmt":"2025-09-11T14:28:22","guid":{"rendered":"https:\/\/web.umons.ac.be\/droit\/?p=3169"},"modified":"2025-09-11T16:28:22","modified_gmt":"2025-09-11T14:28:22","slug":"finances-publiques","status":"publish","type":"post","link":"https:\/\/web.umons.ac.be\/droit\/fr\/2025\/09\/11\/finances-publiques\/","title":{"rendered":"Finances publiques"},"content":{"rendered":"

Pour vous guider dans ce choix d\u00e9cisif, nous lan\u00e7ons une s\u00e9rie d\u2019articles d\u00e9di\u00e9s \u00e0 la pr\u00e9sentation des cours pr\u00e9vus au programme. Chaque enseignant(e) y explique le contenu de son cours, les notions cl\u00e9s \u00e0 ma\u00eetriser et les comp\u00e9tences que vous d\u00e9velopperez tout au long de l\u2019ann\u00e9e. Une mani\u00e8re simple et directe de d\u00e9couvrir ce que vous allez apprendre, comment les cours se d\u00e9roulent et en quoi ils contribueront \u00e0 votre r\u00e9ussite acad\u00e9mique et professionnelle.<\/p>\n

Finances publiques<\/h2>\n

Le cours de\u00a0Finances publiques<\/a> fait partie des cours propos\u00e9s dans le Module interdisciplinaire du Bloc 1 et repr\u00e9sente 4 des 10 cr\u00e9dits que l\u2019\u00e9tudiant devra choisir. Ce cours est dispens\u00e9 par Julien Vandernoot<\/a>.<\/p>\n

Th\u00e9matiques et mati\u00e8res abord\u00e9es<\/h2>\n

Dans un monde o\u00f9 les d\u00e9penses publiques repr\u00e9sentent une part importante du PIB des diff\u00e9rents \u00c9tats, s\u2019int\u00e9resser aux m\u00e9canismes r\u00e9gissant les finances publiques est capital. Tel est l\u2019objet de ce cours de finances publiques.<\/p>\n

Dans un premier chapitre, nous abordons l\u2019importance des d\u00e9penses publiques au sein des pays membres de l\u2019OCDE, leur \u00e9volution et les th\u00e9ories explicatives.<\/p>\n

Le deuxi\u00e8me chapitre se penche sur les m\u00e9canismes de base qui d\u00e9terminent les concepts fondamentaux des finances publiques tels que soldes primaires, soldes nets, soldes bruts, dette, effet boule de neige. Ces m\u00e9canismes s\u2019appliquent de la m\u00eame fa\u00e7on quels que soient les institutions (f\u00e9d\u00e9rales, r\u00e9gionales, communautaires, communales) et les pays consid\u00e9r\u00e9s. Nous \u00e9tudions dans ce chapitre le sch\u00e9ma g\u00e9n\u00e9ral de la politique budg\u00e9taire et formalisons math\u00e9matiquement une situation d\u2019effet boule de neige.<\/p>\n

Le troisi\u00e8me chapitre d\u00e9crit les r\u00e8gles et principes budg\u00e9taires applicables dans notre pays. En comprendre les implications est indispensable \u00e0 l\u2019analyse des finances publiques, a fortiori\u00a0compte tenu des modalit\u00e9s d\u2019application particuli\u00e8res de certains principes et r\u00e8gles.<\/p>\n

Le quatri\u00e8me chapitre explicite les \u00e9tapes de l\u2019\u00e9laboration du budget, qu\u2019il s\u2019agisse du budget initial ou de l\u2019ajustement budg\u00e9taire. Il d\u00e9crit \u00e9galement les m\u00e9thodes de pr\u00e9visions des recettes et des d\u00e9penses publiques en s\u2019appuyant sur des \u00e9lasticit\u00e9s et des estimations \u00e9conom\u00e9triques.<\/p>\n

Le cinqui\u00e8me chapitre traite du f\u00e9d\u00e9ralisme financier. La Belgique s\u2019est en effet largement d\u00e9centralis\u00e9e, passant d\u2019un syst\u00e8me o\u00f9 l\u2019ensemble des interventions publiques centrales \u00e9tait assur\u00e9 par une structure unique couvrant l\u2019ensemble du territoire et de la population, \u00e0 un syst\u00e8me o\u00f9, au contraire, certaines interventions publiques sont assur\u00e9es par des institutions dont la juridiction se limite \u00e0 une partie du territoire national ou de la population.<\/p>\n

\n

M\u00e9thodes p\u00e9dagogiques<\/h2>\n<\/div>\n

Le cours repose \u00e0 la fois sur des cours magistraux repr\u00e9sentant deux tiers du volume horaire et des travaux pratiques qui constituent le tiers restant. L\u2019\u00e9valuation est r\u00e9alis\u00e9e par le biais d\u2019un examen \u00e9crit.<\/p>\n

\n

Comp\u00e9tences d\u00e9velopp\u00e9es<\/h2>\n<\/div>\n

Au terme du cours, les \u00e9tudiants auront eu l\u2019occasion d\u2019envisager diff\u00e9rentes notions relatives aux finances publiques mais aussi de mettre en \u0153uvre une r\u00e9flexion quant \u00e0 la pertinence et l\u2019applicabilit\u00e9 des th\u00e9ories \u00e9voqu\u00e9es. Une telle r\u00e9flexion est essentielle dans le monde en perp\u00e9tuelle \u00e9volution qui est le n\u00f4tre.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vous envisagez de vous inscrire au Master en Droit \u00e0 finalit\u00e9 sp\u00e9cialis\u00e9e en Droit de l’entreprise, et vous vous demandez \u00e0 quoi ressemblent concr\u00e8tement les cours qui vous attendent ?<\/p>\n","protected":false},"author":43,"featured_media":3170,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[],"class_list":["post-3169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-enseignement"],"yoast_head":"\nFinances publiques - Ecole \/ DROIT<\/title>\n<meta name=\"description\" content=\"Pr\u00e9sentation du cours de Finances publiques, Module interdisciplinaire du Bloc 1. 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