par Paul, Elisabeth 
Référence Reflets et perspectives de la vie économique, 42, 2, page (29-43)
Publication Publié, 2003
Référence Reflets et perspectives de la vie économique, 42, 2, page (29-43)
Publication Publié, 2003
Article révisé par les pairs
| Résumé : | The paper reviews the major changes observed in the mechanisms used to channel aid to developing countries. As the most recent PRGF approach places the emphasis on the need for a coherent framework (the PRSP), a certain number of prerequisite on the management side of public expenditure need to be met. The paper reviews some of the most important aspects, in particular the need for better controls in the budgetary process. The paper uses a principal-agent approach to compare the impact of internal and external (audit) controls on the efficiency of service delivery and draws policy implications. |
