Public Finance — 2 June 2009 (39th Legislature, 1st Session)

CFP 2009-06-02

Quebec — Committees

Journal des débats (Hansard) of the Committee on Public Finance - National Assembly of Québec

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Journal des débats (Hansard) of the Committee on Public Finance

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39 th Legislature, 1 st Session

(January 13, 2009 au February 22, 2011)

Tuesday, June 2, 2009 - Vol. 41 N° 23

Audition du Vérificateur général dans le cadre de l'étude du projet de loi n° 40 - Loi modifiant la

Loi sur l'équilibre budgétaire et diverses dispositions législatives concernant la mise en oeuvre de la réforme comptable

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Table des matières

Exposé du Vérificateur général, M. Renaud Lachance

Discussion générale

Bilan de la réforme comptable

Impact du projet de loi n° 40 sur le suivi de la réforme comptable

Stratégie concernant des changements aux règles comptables

Prévisions de changements aux règles comptables

Impact du changement du périmètre comptable

Délai de réalisation du changement du périmètre comptable

Inclusion des universités dans le périmètre comptable

Évaluation de l'équilibre budgétaire pour la période 2003-2006

Date choisie pour l'application de nouvelles règles comptables au calcul du déficit

Évaluation de l'équilibre budgétaire en 2008-2009

Déficit structurel antérieur à la récession de 2009

Situation de l'équilibre budgétaire pour 2009-2010

Réserve de stabilisation

Partie du déficit non liée à la situation économique en 2009

Déficit prévisible en 2009 en l'absence de récession

Mesures visant à résorber le déficit pour 2008-2009

Déficits anticipés au-delà de la récession de 2009

Impact du projet de loi n° 40 sur l'équilibre budgétaire

Respect de la

Loi sur l'équilibre budgétaire en 2011-2012

Limites des pouvoirs du Vérificateur général

Impact de l'article 5 du projet de loi n° 40 sur l'équilibre budgétaire

Limites des pouvoirs du Vérificateur général (suite)

Obligation de modifier la

Loi sur l'équilibre budgétaire

Déficit budgétaire en 2001-2002

Rôle du Vérificateur général

Impact de l'article 5 du projet de loi n° 40 sur l'équilibre budgétaire (suite)

Plan de retour à l'équilibre budgétaire

Déficits croissants jusqu'en 2012-2013

Possibilité de déficit structurel persistant

Plan de retour à l'équilibre budgétaire (suite)

Définition du mot «excédent»

Réserve de stabilisation (suite)

Contributions au Fonds des générations en provenance de la réserve budgétaire

Stratégie de remboursement de la dette

Contributions au Fonds des générations en provenance de la réserve budgétaire (suite)

État de la comptabilité des finances publiques

Impact de la réforme comptable sur les établisseme

Document details

Collection	Quebec — Committees
Citation	CFP 2009-06-02
Type	committee
Volume / chapter	en travaux parlementaires commissions cfp 39 1 journal debats CFP 090602.html
Language	en
Format	html
Source	PROVINCIAL
Identifier	800322c9a1c0db1d45337b2b746248022acc5ea7

Source file is stored in the law ingest library (html).