Histoire financière et problèmes d'analyse des dépenses publiques

It is necessary to reinsert the history of the State (which so far has been neglected) in the history of social and economic development in the 19th and 20th centuries, since the State is one of its regulating mechanisms. The analysis of the various aspects of public finances is a way to achieve this aim, because the State is the largest enterprise of all. Two types of approach must be followed concurrently : one will be more quantitative, and concerned with long-term development; the other more qualitative, and concerned with short-term development. The study of public expenditure over a long period is a means to become aware of the problems raised by the first type of approachBouvier Jean. Histoire financière et problèmes d'analyse des dépenses publiques. In: Annales. Économies, Sociétés, Civilisations. 33ᵉ année, N. 2, 1978. pp. 207-215