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BUDGET 2006

Bouclage du premier budget en mode LOLF

Double satisfaction à Bercy avec le vote, à la mi-juillet, de la loi de règlement qui clôt le budget 2006. Non seulement ce premier opus appliquant intégralement la LOLF votée en 2001 s’est bien déroulé, mais l’année se solde aussi par un surplus de recettes fiscales qui atteint 10 milliards d’euros. Estimé à 46,9 milliards d’euros lors du vote de la loi de finances initiale en décembre 2005, le déficit 2006 ne sera finalement que de 39 milliards.

Mis en ligne le 8 août 2007

Eric Woerth, le ministre du Budget, des comptes publics et de la fonction publique, peut s’estimer heureux. Le bouclage du budget 2006 avec la loi de règlement s’achève en effet par une réduction notable du déficit : 39 milliards d’euros au lieu des 46,9 prévus dans la loi de finances initiale en décembre 2005. Eric Woerth aurait pu même afficher un chiffre encore meilleur s’il n’avait dû régulariser le mode de comptabilisation des pensions qui ont alourdi la note de 3,3 milliards d’euros.

----- ENCADRÉ A SAVOIR -----

La loi de règlement boucle définitivement le budget

Faisant suite à la loi de finances initiale et à une éventuelle loi rectificative (appelée aussi « collectif budgétaire »), la loi de règlement arrête définitivement les comptes. En 2006, l’application intégrale de la LOLF (loi organique relative aux lois de finances votée le 1er août 2001) apporte deux nouveautés. La loi de règlement doit être votée avant le débat d’orientation budgétaire qui fixe les priorités de l’année suivante et elle est accompagnée de rapports annuels de performance.

----- FIN DE L’ENCADRÉ -----

D’après Bercy, ce bon résultat tient à deux éléments confluents. D’abord des dépenses maîtrisées puisqu’elles sont restées dans le périmètre voté par le Parlement. Ensuite des recettes qui ont dépassé de 10,2 milliards les prévisions initiales grâce, essentiellement, à une modification du calcul du dernier acompte annuel de l’impôt sur les sociétés (cf. Bulletin officiel des impôts n°216 du 29 décembre 2006 / NOR : BUD F 0610040J). Bercy indique avoir affecté l’intégralité de ce surplus de recettes à la réduction du déficit budgétaire.

Le budget 2006 étant le premier à mettre intégralement en application la loi organique relative aux lois de finances, dite LOLF, du 1er août 2001, il présente aussi les comptes sous forme d’un bilan et d’un compte de résultat, à l’instar des entreprises privées. Résultat des courses : l’actif net de l’Etat se monte à 538 milliards d’euros pour un passif de 1 131,1 milliards, soit un solde négatif de 593 milliards d’euros.

----- ENCADRÉ CHIFFRES -----

PRINCIPAUX RATIOS DES FINANCES PUBLIQUES

(en % du PIB)

- 2001 2002 2003 2004 2005 2006
Déficit public -1,5 -3,2 -4,1 -3,6 -3,0 -2,5
Dette publique 56,3 58,2 62,4 64,3 66,2 63,7
Dépenses publiques 51,6 52,6 53,4 53,2 53,7 53,4
Recettes publiques 50,0 49,5 49,2 49,6 50,7 50,8
Prélèvements obligatoires 43,8 43,1 42,9 43,2 43,8 44,2

Source : INSEE (Données définitives jusqu’en 2004, semi-définitives
pour 2005 et provisoires pour 2006)

----- FIN DE L’ENCADRÉ CHIFFRES -----

Commentant ces chiffres, Eric Woerth a souligné que cette loi de règlement « représente une nouvelle étape dans la modernisation de l’Etat (...) en permettant de rendre le budget et les comptes de l’État plus lisibles pour la Représentation nationale, les citoyens et les gestionnaires publics. » Il a souligné la publication, pour la première fois, des rapports annuels de performances « qui présentent les résultats des administrations au regard des engagements pris dans la loi de finances initiale en matière d’utilisation des deniers publics. (...) En permettant à tout citoyen de comparer les objectifs et les résultats atteints, la loi de règlement apparaît désormais comme un « moment de vérité budgétaire ».

Le ministre du Budget, des comptes publics et de la fonction publique a aussi insisté sur le troisième et dernier mérite du budget en mode LOLF : « En apportant un nouvel éclairage aux travaux du Parlement, elle contribue enfin, ainsi que l’a souhaité le législateur, à nourrir la discussion du prochain budget et à renforcer ainsi la démocratie parlementaire. »

Gilmar S. MARTINS


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