FSJES-AC

– CASA-Examen de la session de Septembre 2020– Session Normale Note : ……..………./ 20

Filière : SEG Semestre : 4 & Ensemble : 4 & Module : Finances publiques. M.AIT ALI HASSAN & Durée : 1h

Nom : ……………………………….. Pr nom : …………………………….CNE :………………………...

Code apog e : ……………………… Amphi / salle : …………..……….. Position : ………………….

Répondez au choix à l’un des sujets suivants:

Sujet N°1

Qutestion 1: Expliquez le principe de l’annualit budg taire ?

Question 2: le principe de la sinc rit renvoie la sinc rit budg taire et la sinc rit comptable. Expliquez ces
deux principes?
Question 3: Quelles sont les limites de la politique budg taire ?

Sujet N°2

Question 1: Expliquez le principe de la sp cialit budg taire ?

Question 2: Expliquez La RCB (Rationalisation des choix budg taires)
Question 3: Lors de ses recherches pour les conditions g n rales d’un bon syst me iscal, Adam SMITH a tabli
des r gles selon ce principe de base: « L’Etat doit viter tout intervention ayant pour effet de fausser le
m canisme du march ». Expliquez ce principe ?

Choix du sujet:

Réponse Question N°1:

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………..................................................................

Page 1 of 2
é
è

é
é
é
é
é
à

é
é

é
é
é
é
é
é
é
é

è
é
f
é

Réponse Question N°2……………………………………………………………………………………………………….....................

………………………………………………………………………………………………………….................................................................

……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
………………………………………………………………………………………………………....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….................................................................

………………………………………………………………………………………………………...................................................................
………………………………………………………………………………………………………...............................................................

………………………………………………………………………………………………………...................................................................
………………………………………………………………………………………………………....................................................................

Réponse Question 3……………………………………………………………………………………………………............................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
………………………………………………………………………………………………………....................................................................

..………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….....................................................................

………………………………………………………………………………………………………...................................................................
……………………………………………………………………………………………………….................................................................

……………………………………………………………………………………………………….................................................................

Page 2 of 2