Les fondements des principes budgétaires à la lumière des approches scientifiques

The dynamics of budgetary principles oscillate between the logic of budgetary rigour or budgetary orthodoxy and that of the flexibility imposed by particular and exceptional situations, and sometimes even linked to certain constraints produced by the field of public finance, so that they are subject to the tensions of both logics, and reflect in their depth the historical, political and managerial dimensions. In order to shed light on such issues and to examine these different tensions, and in accordance with these dimensions, the field of public finance allows for the adoption of a number of approaches which are different and distinct in theory, but which overlap in practice as long as they share the same subject.