{"id":200,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=200"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-9176b43de4808c5f4fed","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptabilite-publique.php","title":{"rendered":"Que signifie comptabilit\u00e9 publique ?"},"content":{"rendered":"<h1>Que signifie comptabilit\u00e9 publique ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"295\" name=\"file_name\"\/><\/p>\n<p>La comptabilit\u00e9 publique est un ensemble de proc\u00e9dures macro\u00e9conomiques qui d\u00e9terminent les recettes et les d\u00e9penses de l\u2019Etat et les collectivit\u00e9s publiques.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/articles\/types-de-comptabilite.php\">Les types de comptabilit\u00e9 :<\/a>  Il y a quatre types de comptabilit\u00e9 : la comptabilit\u00e9 g\u00e9n\u00e9rale, la comptabilit\u00e9 analytique, la comptabilit\u00e9 nationale, et la comptabilit\u00e9 publique. Dans cet   article : D\u00e9finition comptabilit\u00e9 g\u00e9n\u00e9rale, analytique, nationale, et publique.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.php\">Organisation comptable : Le Journal :<\/a> Le journal est un document comptable qui enregistre, de fa\u00e7on chronologique et continue, toutes les op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019une p\u00e9riode souvent appel\u00e9 exercice.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/plan-comptable-presentation-et-analyse.php\">Plan comptable pr\u00e9sentation et analyse :<\/a> Le plan comptable se caract\u00e9rise par le mode de codification d\u00e9cimale pour le classement des comptes, le num\u00e9ro ou le code et l\u2019intitul\u00e9 du compte permettent l\u2019identification de l\u2019op\u00e9ration en comptabilit\u00e9.<\/p>\n<p><a href=\"\/articles\/principes-de-comptabilite.php\">Les principes de comptabilit\u00e9 :<\/a> Afin d\u2019atteindre son objectif de l\u2019image fid\u00e8le la comptabilit\u00e9 doit respecter certains principes qui conditionnent cette discipline \u00e0 savoir : le principe de prudence, le principe du co\u00fbt historique, le principe de non compensation, le principe d\u2019ind\u00e9pendance de l\u2019exercice, le principe de continuit\u00e9 de l\u2019exploitation.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que signifie comptabilit\u00e9 publique ? 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