Combines comptables à travers le monde

Les disputes comptables occuperont une bonne place à l'ordre du jour des réunions financières lors de la rencontre annuelle entre les banquiers du FMI et de la Banque mondiale, à Washington, D.C. Le FMI ne devrait pas se contenter d'offrir ses conseils au secteur privé sur la résolution de ses problèmes comptables. La question des combines gouvernementales et le propre essoufflement du FMI devrait aussi être examinée, comme nous le montre le prix Nobel d'économie Joseph Stiglitz.

Les scandales américains du cabinet comptable Arthur Anderson et d'Enron ont attiré l'attention sur les problèmes comptables des entreprises privées. Mais l'étendue de telles affaires de corruption ne doit pas nous rendre aveugles au problème de la comptabilité du secteur public, où bien des choses peu recommandables se font aussi.

Les lois comptables sont conçues pour fournir des cadres de référence standardisés à l'intérieur desquels la position financière d'une entreprise, ou d'un gouvernement, peut être évaluée. De mauvais cadres de référence mènent toujours à de mauvaises informations qui à leur tout mènent aussi à de mauvaises décisions, avec de sérieuses conséquences à long terme. Ceci est valable pour le secteur public autant que pour le secteur privé.

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