rapidly changing practices published  each year and the rapid evolution of public practices justified several revisions of the amended considerably. Finally, after another revisits 1984 and completed in 1988, a revision was published the result.The members of the Secretariat of the University of Quebec in Montreal department demonstrated exceptional when typing the text s and in particular those of 1984 and 1988. The thanks can never fully express my gratitude.Thanks are also ad that helped me to complete the research that in this text. My gratitude goes toand James Mallory, of McGill University, who knew in 1961-1962, my master's thesis con parliamentary control of public finances in some data from Q fourth chapters of this text. I also tell my gratitude to sought-and 1974, carried out under my direction a hundred ent ministers and other managers for, first, hence the application of the program budget for Québecin the preparation and execution of expenditure plans. had seemed extremely strong when I arrived da direction he gave me was to occupy at the time, to pursue a career in public administration. C rich in many readings and confidences, I represent an estimated underestimated feature of the democratic regime took characteristic that this text will soulThis text is only an introduction to theand management of public finances. For theeffect see, in addition to some books and articl each chapter, the latest editions of the docu relate to the management of public finances. Of c necessary from the start: this is the case  of financial Lo (Quebec), the last Finance Management Act financial management guide published by the Con Québec, one of Ottawa), the last delivery last audit report, the last budget of the dice compilations of tax revenues and public spending and the Bureau of Statistics of Quebec) ... Other helpful. Such is the case of the last speech of specialized b published by central agencies (su
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